In the Matter of the Appeal of the Atlantic Coast Conference, ___ N.C. App. ___, 434 S.E.2d 865 (1993), summarized by School of Government faculty, posted
Fall 1993
The Atlantic Coast Conference, an unincorporated association of nine universities, requested a property tax exemption for its administrative offices located in Guilford County, under G.S. 105-278.4(a), which permits exemptions for property:
1. owned by an educational institution;
2. not organized or operated for profit;
3. of a kind commonly employed in the performance of activities inherent to an educational institution; and