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PPPELLATE DEFENDER Fax:919-560-3288 Apr 23 '99 14:39 P.02iO3 <br /> d-23-1999 11 :33AM FROM &db I2 j la�t& <br /> 5 <br /> THr. P—ANKs LAw FtitM. PA. <br /> AT110MlNCT2 A040 C0VVd6tb0pS AT LAW <br /> jLftj4MT6CwI SQVAAt <br /> PC* W. PUNY STA[LT. iWIVIL 24.19 <br /> iCL SM 766 <br /> IDVPMAM, NORTH CARCUMA 27706 <br /> i+iRwoO 1ANRi �.- w.��� sa.se <br /> ARTAN G wA00KL6 (94e) 44244", W►wTAL MUM OW06DO W <br /> S7f1MA1+�i C waNp rye (&IQ 642•=OW K W. wwrW deter. lurta SN <br /> iMRCNa JON &ere wet am .tai <br /> IY�b6M, wArM Y�04W Y�aR <br /> APrfi 11 19% Oka] <br /> ... d»q <br /> 0!0 eras <br /> Tye Huateri Co-Clair <br /> Nancy Atwairer, Co-Chair <br /> UCC Living Cars. Inc. <br /> 300 Meredith Ddw, Suite 200 <br /> Durham, NQ 27713 <br /> Re., ; Tex F.xeatption <br /> Dear Tye as d Nana►. <br /> You I Ian tequeated that I provide you with an opinion as to the real and personal <br /> property tax coasegaeWa of UCC Living C.enurs, Inc. ("UCC") g and developing <br /> real pro in the MY of Carrbo% the County of Orange, Staff of Nortb Carolina for <br /> the purpose �f building a IVM Sew =project to be known as VCC Lividg Cmtters". <br /> For pu:paso� of rendsrias this opinion, I bays reviewed the Articles of Incorporation, By- <br /> Laws, Orgajizational Mutes, HUD Nati$aawa of Seleatioa fdr a SeW= 202 Fund <br /> Reservation dated September 29, 1945,applicable North Carolina General Statutes and such <br /> other doewmenss and laws as I have deemed appropriate to the rendering of t� opinion. <br /> Based spon.zW review of the bregoias documents and upon the assumption that the <br /> real and persaiW property of UCC w01 be used for Life purposes set fortB in its ArdeJes of <br /> Incorpora I am -of the opinion that UCC LivjAg Center will meet the criteria for <br /> womption ad valorem tam upon its real and personal property sunder North Carolina <br /> General Stn ?,�01-il-05*278.6(x)(8). Said statute exempts non-profit corporatiou when their <br /> real grope at ua*and exclusiv*occupied and used,and when their personal property is entirely ompletely used for the c4atritable purposes out bed in the statutes. It is my <br /> opinion MMI UCC and UCC Uving.Center will meet the charitable purposes outlined in,the <br /> SWUM. <br /> Aftem the property has been placed in serYiet. UCC should Me for the tax exeutption <br /> with the Orrago County Tao;Assessor's office. Epee the exemption has been ganttd. UCC <br /> well bave Wo obHptkm to file annually for said exemoon canape in the following <br />