Agenda - 04-18-1978 - Laserfiche WebLink

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"Petition for Review" of the decision of the North Carolina Pro- perty Tax Commission in the Orange County Superior Court. 6. In a decision rendered at the March 28, 1977 Session of Orange County Superior Court, the Hor_°orable Davicf Smith REMANDED this matter to the North Carolina Property Tdx Commission for the limited purpose of allowing the Responderit, Orange Co ty, to present rebuttal evidence on the sole issue of whether or not p'etitioner's agricultural and forest lands were under a "sound management program" as defined by North Carolina General, Stitute §105-277.2 (6) . The aforesaid decision contained n d the furthe instruction that in the event that Orange County was not able tc present convincing rebuttal evidence on the aforesaid issue, tha the decision of the North Carolina Property Tax Commission would be reversed and that Petitioner's application for the "pr sent use value assessment" pursuant to North Carolina General Sta ute 5105-277.2--.7 would be granted. 7 The Petitioner duly made application to the Orange County Tax upervisor's Office for "present use value assessments" for the years 1975, 1976, 3977 and 1978 pursuant to North Carolina General. Stai�ute §105-277.2-. 7., In light of the fact that the aforesaid a plicat.ions involve similar areas of dispute as Peti- tioner' s 19'M application, in order to avoid unnecessary duplica- tion and ex ease, the parties have reached a settlement on the above-referenced applications in conjunction with the settlement of Petitioner's 1974 application. _ 8. The parties agree and the Court finds That the funda mental issue, in controversy is the issue of whether the Petitioner's agriculturaliland and forest land were under a "sound management"