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5. Comission Hearing Exhibit 5 - Construction in progress. <br /> <br />6. Co~mission Hearing Exhibit 6 - Cabarrus County imp~ouer~ent base <br /> rates foe model six properties. <br /> <br /> Findings of Fact <br /> <br /> The CO,~ission adopts the Sti~ulations of the parties in the final <br />pre-hearing Order as part of its Findings of Fact, and makes the <br />followi~g additional Findings of Fact: <br /> <br /> 1. The pollution abatement equipment was included in the County's <br /> ~ersonal property discovery. The Taxpayer requested exemption <br /> for this property after it was discovered. Late requests for <br /> exemption are panl~itted in a discovery context; see G.S. <br /> 282.1(c) and In re K-Mart, 79 N.C. App. 725, 340 <br /> <br /> S.E.2d 752, aff'd in part, rev'd in part, 3i9 N.C. 378, 354 <br /> $.E.2d 468 (L987). The County Board sranted the exemption <br /> requested, and the County did not, a~d could not, appeaL; see <br /> In re A~peal _of Forsyth County, 104 N.C. Ap~. 635, 410 S.E.2d <br /> 533 (1991), cert. denied 330 N.C. 851, 413 $.E.2d 551 (1992). <br /> The Co~ission has no subject matter jurisdiction over the <br /> pollution abatement equipment. <br /> <br /> 2. In the notice of decision dated 7 November i990 (a copy of <br /> which was attached to the Taxpayer's notice of appeal in 90 PTC <br /> 426) the County Board assigned a value of $25,463,941 for <br /> discovered ,real. property for each tax year 1989 and 1990. <br /> These values represented all heatir~g, ventilation, and air- <br /> conditioning ([~ereimafter "HVAC") equt[:~ent va/ue and <br /> <br />-8- <br /> <br /> <br />