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By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons BUSINESS PERSONAL PROPERTY DECISIONS FROM PTC HEARINGS

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Page 1: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

By Dave Duty and Janet Shires

2014 Advanced Personal Property

SeminarMonday September 22,

2014Sheraton Four Seasons

Hotel

BUSINESS PERSONAL PROPERTY DECISIONS FROM

PTC HEARINGS

Page 2: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

In The Style of Movie Reviews by Gene Siskel and Roger Ebert

Page 3: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

AKA:Dorman Ward vs.

Wilkes County07 PTC 659

Movie Title:“Speeding Down to Raleigh For

Nothing”

Page 4: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

2007 Mercury 4 Door Grand Marquis Sedan

Page 5: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

AKA:R.E. Bernard vs. Craven

County12 PTC 947

Movie Title:“Red Lobster Ain’t Got No

Lobster”

Page 6: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

1977 Cessna 182 Q

Page 7: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

AKA:Corporate Fleet

Services vs.Cabarrus County

11 PTC 635

Movie Title:“Up, Up and Away With Taxes”

Page 8: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

1994 Dassault Falcon 900 B

Page 9: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

AKA:FLS Owner II, LLC vs.

Randolph County12 PTC 581

Movie Title:“Romancing The Solar Stuff”

Page 10: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

Solar Energy M & E

Page 11: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

AKA:Interstate Outdoor, Inc.

vs.Johnston County

11 PTC 1062

Movie Title:“Costs Are Gone With The

Wind”

Page 12: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

Billboard Signs

Page 13: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

Questions about these cases?????

Page 14: By Dave Duty and Janet Shires 2014 Advanced Personal Property Seminar Monday September 22, 2014 Sheraton Four Seasons Hotel BUSINESS PERSONAL PROPERTY

Janet [email protected]

Dave [email protected]

Contact Information