Trustees of Guilford College v. Guilford County
Cases that cite this one
6 later published cases cite this decision.
- City of Reidsville v. Citizens Development Corp. (N.C. 1961)
- State ex rel. Utilities Commission v. Public Staff-North Carolina Utilities Commission (N.C. Ct. App. 1982)
- In re the Appeal of North Carolina Forestry Foundation, Inc. (N.C. 1979)
- In re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax Assessments (N.C. 1960)
- Southeastern Baptist Theological Seminary, Inc. v. Wake County (N.C. 1958)
- Stokes v. Smith (N.C. 1957)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
It follows from what is said in Rockingham County v. Elon College, ante, 342, that two of plaintiff’s properties are subject to tax, i.e., the two that are not used in connection with the college, but are held on lease or rented out for profit or gain. These are designated as Lot No. 100 Magnolia Street and Lot No. 918 West Lee Street.
The facts are insufficient to determine with definiteness the taxable status of the house and lot on Friendly Road, the Dolly Madison Birthplace. See Revenue Act of 1939, ch. 310, sec. 600 (4), Public Laws 1939; Harrison v. Guilford County, 218 N. C., 718. Hence, in respect of this piece of property, the cause will be remanded for further proceedings as to justice appertains and the rights of the parties may require. Such procedure finds support in the recent case of Weinstein v. Raleigh, 218 N. C., 549.
Error and remanded.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.