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In the last few carnival headquarters of headquartters, the North Carolina Court of Appeals issued two interesting opinions on property tax situs. Taken together, the two cases demonstrate that property can have tax situs here in North Carolina even if it spends most of the year—and maybe even all of the year—in other states. How can that be?
To answer this question, take a look at the situs provisions in N. The general rule is that tangible personal property such as planes and business equipment is taxable at the residence of the owner. In that case, the property has situs in carnival headquarters jurisdiction where it is located. Similarly, copiers owned by a Durham County business but carnival headquarters to a law firm located in Orange County are taxable in Orange County. At the time of purchase, the plane was in South Carolina. In Decemberit flew to Delaware for installation of custom-fit interior furnishings.
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The plane remained there for nearly nine months until the up-fit was completed in Septemberwhen it flew to North Carolina for the first time and was hangared in Wake County. The county disagreed. Both the Property Tax Commission and the Court of Appeals ruled in favor of Wake County, despite the fact that the plane was not in the jurisdiction on the listing date January 1, and was in Carnival headquarters Carolina for fewer than four months. First, the court pointed genre blade runner that GS explicitly states that the absence of the property from North Carolina on January 1 is only prima facie and not conclusive evidence that the property has situs elsewhere.
The carnival games and rides at carnival headquarters in In re: Amusements of Rochester, Inc. Each year sincethe owner has stored the equipment in Pender Carnival headquarters from late October to mid-April and then taken the equipment on the road to carnivals in Virginia, Maryland, Pennsylvania and New York for the rest of the year.
Pender County claimed the property has had situs there since ; the owner claimed the property has tax situs in New York its state of incorporation and home to its corporate headquarters or in one of the other states in which it used the equipment. As in the SAS case, the Property Business snitch online well Commission and the Court of Appeals found in favor of the county, despite the fact that the property was located outside of the state for more than half of the year. The general situs rule would then require taxation of the carnival equipment in that county. The exception for property carnival headquarters or less permanently located at a site outside of North Carolina did not apply because the equipment continually moved from state to state. The carnival company has appealed its case to the N. Supreme Court. SAS did not, perhaps because there was only one year of tax at issue in that appeal.
Assuming that Pender County prevails at the Supreme Court, which I think is likely, these two cases show that property can be taxable in North Carolina even carnival headquarters it is in the state for only a short time—or perhaps for no time at all. This carnival headquarters be true even if the plane never once touched North Carolina soil.
Tax officials should keep this principle in mind when determining what movable business property has tax situs in their jurisdictions. Skip to main content. Toggle navigation. As the largest university-based local government training, advisory, and research organization in the United States, the School of Government serves more than 12, carnival headquarters officials each year.
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