IN RE APPEAL OF EAGLE'S NEST FOUNDATION

No. COA08-316.

671 S.E.2d 366 (2009)

In the Matter of: APPEAL OF EAGLE'S NEST FOUNDATION from the Order of the Transylvania County Board of County Commissioners concerning tax exempt status for tax year 2006.

Court of Appeals of North Carolina.

January 6, 2009.


Attorney(s) appearing for the Case

Bell, Davis & Pitt, P.A., Winston-Salem, by John A. Cocklereece and Kevin G. Williams, for Taxpayer-Appellant.

Parker Poe Adams & Bernstein LLP, Raleigh, by Charles C. Meeker, for Appellee, Transylvania County.


STEPHENS, Judge.

Taxpayer Eagle's Nest Foundation ("Foundation") appeals a decision of the Property Tax Commission ("Commission") affirming the decision of the Transylvania County Board of Equalization and Review which denied the Foundation's request to be exempt from ad valorem property taxes. Because the Foundation's property is not "wholly and exclusively" used for educational purposes, N.C. Gen.Stat. § 105-278.4 (2005), and because the Foundation is...

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