Charles H Mercer Jr
(The following information was supplied by the firm)
Partner
Charlie Mercer co-chairs Nelson Mullins’ state and local tax practice and has represented clients before state and federal courts and administrative boards and commissions. Charlie serves as a lawyer and advisor to corporations, partnerships, and individuals on a variety of issues, including state and local tax issues and economic development matters.
A Fellow of the American College of Tax Counsel, Charlie is recognized by Best Lawyers in America in Tax Law and Commercial Litigation and by Chambers USA: America’s Leading Lawyers for Business, Tax – North Carolina, Charlie combines his litigation and tax backgrounds to represent clients on state and local tax controversy matters, including property tax appeals.
He represents taxpayers on property tax appeals in counties throughout North Carolina. He represents taxpayers before county boards, the North Carolina Property Tax Commission, and the appellate courts.
Charlie has taught state and local tax law at Duke University School of Law, Campbell University School of Law, and University of Miami School of Law. While an Instructor in Law at New York University, Charlie taught Municipal Finance and Administration. He is an active seminar speaker, having made numerous seminar presentations on property tax and other state and local tax topics.
Charlie’s experience as a former Chairman of the North Carolina Property Tax Commission, along with his service as special counsel to a United States Congressman, and his service as a member of The University of North Carolina Board of Governors, as well as other boards, provide him with a diverse background and the ability to provide sound, straightforward advice and to work with clients to develop strategies that can lead to efficient solutions.
Experience
Following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.
Experience
- Represents corporations and individuals in state and local tax cases involving ad valorem, corporate income, and sales and use taxation issues, representing such clients before administrative boards, commissions and courts
- Litigation experience includes state tax controversies, commercial litigation, and product liability litigation
- Represents taxpayers in real property tax controversies, including cases challenging counties’ assessed values of large industrial and manufacturing facilities, shopping centers, office buildings, apartment complexes, public service companies, and other properties
- Represents taxpayers in business personal property tax disputes, including cases involving multi-year discovery assessments
- Has tried numerous cases before the North Carolina Property Tax Commission and has argued cases before the North Carolina Court of Appeals and North Carolina Supreme Court
- Has represented taxpayers before county boards of equalization and review throughout North Carolina
- Advises new and expanding businesses on economic development issues and strategies
- Served as special counsel to U.S. Congressman Ike F. Andrews
- Former Instructor in Law, New York University School of Law
- Has taught state and local tax at Duke University School of Law, Campbell University School of Law, and the University of Miami School of Law
- Has made presentations at more than 50 seminars sponsored by various organizations, including the American Bar Association, Council on State Taxation, Institute for Professionals in Taxation, Practising Law Institute, North Carolina Bar Association, and North Carolina Association of Certified Public Accountants
Education
- New York University School of Law, LLM
- University of Miami School of Law, JD
- Harvard University, John F. Kennedy School of Government, Master in Public Administration
- University of North Carolina at Chapel Hill, BA, Political Science
Admissions
- North Carolina
- Supreme Court of the United States
- U.S. Court of Appeals for the Fourth Circuit
- U.S. District Court for the Eastern District of North Carolina
- U.S. District Court for the Middle District of North Carolina
- U.S. District Court for the Western District of North Carolina
Practice Areas
- State & Local Tax
- Tax Controversy
- Tax
- Economic Development
- Litigation
- Commercial Litigation & Business Torts
- Appellate Practice & Legal Strategies