McLean Trucking Co., In re
| Decision Date | 01 January 1969 |
| Citation | 188 S.E.2d 452,281 N.C. 242 |
| Court | North Carolina Supreme Court |
| Parties | In the Matter of Appeal of McLEAN TRUCKING COMPANY, Winston-Salem, North Carolina, From an Action of the Forsyth County Board of Commissioners Placing the Taxable Situs of Certain of the Appellant's Over-the-Road Vehicles in Winston-Salem Township (City of Winston-Salem), North Carolina as of |
Hamrick, Doughton & Newton by Claude M. Hamrick and George E. Doughton, Jr., Winston-Salem, for McLean Trucking Co.
P. Eugene Price, Jr., Winston-Salem, for Forsyth County.
Womble, Carlyle, Sandridge & Rice by William F. Womble and Roddey M. Ligon, Jr., Winston-Salem, for City of Winston-Salem.
All citations to sections of the General Statutes in this opinion relate, both as to section numbers and as to content, to the statutes in effect in 1969.
G.S. § 105--302(a) provides that, except as otherwise provided in that section, tangible personal property must be listed for taxes in the township wherein the owner has his residence, which, in the case of a corporation, is the township in which it has its principal office in the State. McLean contends that this does not apply to the property here in question because subsection (d) of this statute provides that tangible personal property 'shall be listed in the township in which such property is situated, rather than in the township in which the owner resides, if the owner * * * hires or occupies a * * * place for storage * * * for use in connection with such property.' This contention cannot be sustained for the reason that the tractors and trailers in question were not 'situated' on the lot in Broadbay Township owned by McLean and designated by it as a place for storage of such property. In Re Pilot Freight Carriers, Inc., 263 N.C. 345, 139 S.E.2d 633. As of 1 January 1969, and for many months prior thereto, none of these vehicles was stored upon this lot or elsewhere in Broadway Township if, indeed, they ever were there. Consequently, Winston Township was the tax situs of these tractors and trailers as of 1 January 1969 and they should have been listed for 1969 taxes therein.
The vehicles having been listed improperly in Broadbay Township, the County Board of Equalization and Review had the authority to correct the listing and cause the vehicles to be listed for 1969 taxes in Winston Township. G.S. § 105--327(g)(1), (3). This it could do on its own motion or on sufficient cause shown by any person. Subsection (e) of G.S. § 105--327 provides, however, that the County Board of Equalization and Review 'shall hold its first meeting not earlier than the first Monday in April and not later than the first Monday in May following the day on which the tax listing began, but it shall complete its duties on or before the third Monday following its first meeting:' except that it may continue in session for a longer period when necessary or expedient to a proper execution of its responsibilities, 'but in no event shall said board sit later than July 1,' except for matters not pertinent to this appeal. The time limitation thus imposed upon the County Board of Equalization and Review by this statute is mandatory. Spiers v. Davenport, 263 N.C. 56, 138 S.E.2d 762. Thus, at the time the Tax Supervisor undertook to change the listing of this property, the County Board of Equalization and Review was powerless to take such action.
G.S. § 105--328 provides that when changes made by the County Board of Equalization and Review have been reflected upon the tax records, the members of the board, or a majority thereof, 'shall sign a statement at the end of the scroll or tax book to the effect that the scroll is the fixed and permanent tax list and assessment roll for the current year, subject to the provisions of this subchapter.'
The County Board of Equalization and Review is identical in membership with the Board of County Commissioners. G.S. § 105--327(a)....
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