Reprinted from the May 2010 issue of the Institute for Professionals in Taxation’s Tax Report with the permission of the Institute

As practitioners of property tax know well, the intricacies of valuation issues in ad valorem cases are both fascinating and endless. However, often lost amidst the sea of complex legal and appraisal analysis are the procedural issues that can make or break the ability to bring a valuation issue to a hearing. The case of In re Appeal of DCF IV, LLC, 09 PTC 086 (N.C. Prop. Tax Cmn. 2009) provides one example of how a county’s procedural defense on timeliness of an appeal can be handled.

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