... Plaintiff directs our attention to US and North Carolina constitutional provisions
stating certain general rights of all citizens, but cites no North Carolina cases and
no cases addressing the constitutionality of property taxation. ...
... In the Matter of: the Appeal of: Marathon Holdings, LLC, from the decision of the Wake County
Board of County Commissioners concerning taxation of tangible personal property for tax year
2005. ... This argument is overruled. Constitutionality of Taxation Statute. ...
... NC Gen.Stat. § 105-274 provides that, unless there is a statutory exemption, "[a]ll property, real
and personal, within the jurisdiction of the State shall be subject to taxation." NC Gen.Stat. ... It is
only multiple taxation of interstate operations that violates the Commerce Clause. * * *. ...