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IN RE IBM CREDIT CORP.

No. COA08-1514.

689 S.E.2d 487 (2009)

In the Matter of: Appeal of: IBM CREDIT CORPORATION from the decision of the Durham County Board of County Commissioners concerning the valuation of business personal property for tax year 2001.

Court of Appeals of North Carolina.

December 8, 2009.

Attorney(s) appearing for the Case

Manning Fulton & Skinner, P.A., Raleigh, by Michael T. Medford and Judson A. Welborn, for taxpayer appellant.

Durham County Attorney S.C. Kitchen, for County of Durham appellee.

HUNTER, JR., ROBERT N., Judge.

IBM Credit Corporation ("IBM Credit") appeals from a final decision of the Property Tax Commission (the "Commission") upholding Durham County's valuation of 40,779 pieces of leased computer equipment for business personal property taxes in tax year 2001. This Court previously remanded this matter to the Commission for reconsideration because the Commission did not properly apply the burden of proof framework mandated by In re Appeal...

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