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-2- <br />Resources ( "DEHNR ")for exemption for "pollution abatement equipment <br />which was installed .[in its3 New Bern pulp facility," and was <br />granted the exemption by DEHNR on 21 December 1992. On 16 December <br />1993, the County issued its final notice and worksheets to <br />Weyerhaeuser finding that there had been a substantial underlisting <br />of personal property and a failure to list certain pollution <br />abatement equipment for tax years 1991 and 1992, and giving notice <br />of taxes and penalties owed by reason thereof. Weyerhaeuser <br />subsequently made a timely request for review of the decision to <br />the Craven County Board of Commissioners, the Craven County Board <br />of Equalization and Review not being in session. <br />The County Board of Commissioners granted Weyerhaeuser's <br />request for exemption of the pollution abatement equipment <br />"discovered" by the County for tax years 1991 and 1992, but <br />affirmed the taxes due on other "discovered" taxable property. In <br />addition, the Commissioners denied what they termed a "request for <br />refund" by Weyerhaeuser for taxes assessed and paid on pollution <br />abatement equipment which had been listed by the company for tax <br />year 1991, but for which no application for exemption was received <br />in that year. Weyerhaeuser subsequently made a timely appeal to <br />the North Carolina Property Tax Commission ( "Commission "). <br />On 20 April 1995, the Commission heard arguments of counsel <br />and considered documents filed in the matter, including a motion by <br />the County to dismiss Weyerhaeuser's appeal. By order entered 2 <br />June 1995, the Commission dismissed the appeal. Weyerhaeuser <br />appeals. <br />