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

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

3. AKA: Dorman Ward vs. Wilkes County 07 PTC 659 Movie Title: “Speeding Down to Raleigh For Nothing”

4. 2007 Mercury 4 Door Grand Marquis Sedan

5. AKA: R.E. Bernard vs. Craven County 12 PTC 947 Movie Title: “Red Lobster Ain’t Got No Lobster”

6. 1977 Cessna 182 Q

7. AKA: Corporate Fleet Services vs. Cabarrus County 11 PTC 635 Movie Title: “Up, Up and Away With Taxes”

8. 1994 Dassault Falcon 900 B

9. AKA: FLS Owner II, LLC vs. Randolph County 12 PTC 581 Movie Title: “Romancing The Solar Stuff”

10. Solar Energy M & E

11. AKA: Interstate Outdoor, Inc. vs. Johnston County 11 PTC 1062 Movie Title: “Costs Are Gone With The Wind”

12. Billboard Signs

13. Questions about these cases?????

14. Janet Shires janet.shires@dornc.com Dave Duty david.duty@dornc.com Contact Information