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Holly Sugar v. Department of Revenue

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eBook details

  • Title: Holly Sugar v. Department of Revenue
  • Author : North Carolina Court of Appeals
  • Release Date : January 09, 1992
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 65 KB

Description

Plaintiff/appellant (hereinafter "taxpayer") brought a declaratory judgment action in District Court pursuant to § 15-1-406, MCA, alleging that certain property taxes levied against the taxpayer were "illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax." Taxpayer alleged that the requirements of § 15-10-412(9), MCA, were not satisfied by the taxing authority. The District Court did not consider the merits of taxpayers contention, as the court granted summary judgment for all defendants on the grounds that the statute of limitations for bringing such actions had run on the taxpayer. We reverse.


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