The Mitchell County Tax Collector is responsible for collecting property, real, fire, for the county to properly code these records so taxes will not be charged.
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However, this office does accept cash, certified checks, money orders and credit cards however, please call the office prior to paying with a personal check.
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Properties must be redeemed with certified check, money order, or cash payments. Below are the tax sale procedures used to auction real estate to collect delinquent taxes in Jasper County, South Carolina. We do not issue tax lien certificates at the sale or at anytime during the year.
A North Carolina low-income housing development to which the North Carolina Housing Finance Agency allocated a federal tax credit under section 42 of the Code is designated a special class of property under Article V, Section 2 2 of the North Carolina Constitution and must be appraised, assessed, and taxed in accordance with this section.
After Hyder initiated discovery proceedings, NHE subsequently provided Hyder with all requested financial information. The County Board held a hearing on 11 April The Commission held a hearing on 14 December Mitchell County filed timely notice of appeal on 19 March This Court has jurisdiction to hear the instant appeal pursuant to N. The court may affirm or reverse the decision of the Commission, declare the same null and void, or remand the case for further proceedings; or it may reverse or modify the decision if the substantial rights of the appellants have been prejudiced because the Commission's findings, inferences, conclusions or decisions are:.
Cone Mem'l Hosp. Therefore, under N.
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McKoy, N. We disagree. Since Mitchell County appeals the Commission's finding of fact, we apply the whole record test. See id. See N. Moreover, upon our review of the whole record, every statement in Finding of Fact No. NHE is a c 3 non-profit organization. The parties do not dispute any of these facts.
Consequently, we conclude the Commission did not err in Finding of Fact No. We do not agree. Wake County, N. Supply Co. Swain Elec. The principal goal of statutory construction is to accomplish the legislative intent. The intent of the General Assembly may be found first from the plain language of the statute, then from the legislative history, the spirit of the act and what the act seeks to accomplish.
If the language of a statute is clear, the court must implement the statute according to the plain meaning of its terms so long as it is reasonable to do so. Lenox, Inc. Tolson, N. If a taxing statute is susceptible to two constructions, any uncertainty in the statute or legislative intent should be resolved in favor of the taxpayer. Our holding in Fayette Place is binding precedent on this Court. See In re Civil Penalty, N. Upon review, we disagree with Mitchell County.
Finding of Fact No. NHE ownership interest in [Blue Ridge Housing] allows the subject property to qualify for exemption from ad valorem taxation such that it should be exempt from ad valorem taxation; and the Mitchell County Assessor's discovery of the subject property, under N. The subject property, [Cane Creek Village], is actually and exclusively occupied and used as housing for families with low to moderate incomes; and NHE possesses an ownership interest in [Cane Creek Village] such that the property qualifies for exemption from ad valorem taxation as provided in N.
Since [Cane Creek Village] qualifies for exemption from ad valorem taxation pursuant to N. The Commission reaches no ruling on the principle of equitable estoppel when [Cane Creek Village] qualifies for exemption under N. Preliminarily, we determine this argument receives de novo review.
Brewer, N. The instant case is one of first impression in North Carolina. Still, we are guided by analogous precedent analyzing the state ownership requirement of N. For instance, in Fayette Place LLC, we considered whether a property satisfied the state ownership requirement for tax exemption under N. There, like in the instant case, a limited liability company directly owned the subject property.
The Durham Housing Authority otherwise met the statutory tax exemption requirements. Similarly, in Appalachian Student Housing Corp. There, we recognized that as trustee of an active trust, the non-profit held legal title of the property. Still, we held that as beneficiary of the active trust, Appalachian State had equitable title, satisfying the state ownership requirement of N.
These precedential cases illustrate that control of legal title is not determinative of ownership. As such, we are bound by that conclusion. See Civil Penalty, N. Therefore, we now establish a test to determine ownership for purposes of tax exemption.
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If other factors strongly suggest ownership, they can outweigh even a diminutive actual ownership interest. These factors may include, but are not limited to: i the entity's control of the venture's operations; ii the entity's status as trustee of LLC property; iii the possibility of future increased actual ownership interest; and iv the intent of the participating parties. We now apply this test to the instant case.
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In fact, it has only a 0. Still, since NHE maintains some actual ownership interest in Cane Creek Village, we balance this interest with other factors indicative of ownership.
Since NHE's actual ownership interest is small, it must present significant evidence of other factors suggesting ownership. We believe NHE meets this burden.
Texas, Mitchell County, land record, 1862-1997
NHE also communicated with Hyder throughout his discovery proceedings and gave him all relevant financial documents. Except as otherwise provided in the articles of organization or a written operating agreement, every manager must account to the limited liability company and hold as trustee for it any profit or benefit derived without the informed consent of the members by the manager from any transaction connected with the formation, conduct, or liquidation of the limited liability company.
Trusts may take several forms. Honeycutt, N.
In Appalachian Student Housing Corp. At the start of the instant litigation, four years remained of this term. NHE routinely uses this type of provision in its operating agreements with investors. To maintain it affordable to those who need it.
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See Wilder v. Hobson, N. In fact, the evidence indicates the overall purpose of Cane Creek Village was not to gain profit, but rather to serve the charitable purpose of providing low-income housing. For instance, in , Blue Ridge Housing's statements of cash flow indicated a net loss. Since the circumstances satisfy the other requirements of N. Because we determine Cane Creek Village is exempt, we need not further address the portions of Conclusions of Law Nos.
Therefore, we conclude the trial court did not err in making Finding of Fact No. Specifically, it describes how similar NHE projects in two other North Carolina counties did not receive ad valorem exemptions. On appeal, alleged violations of constitutional rights receive de novo review. See State v.