Charles H. Mercer, Jr.

About Charles

Charlie Mercer is an attorney at Young Moore and Henderson, P.A. and represents clients before state and federal courts and administrative boards and commissions. He 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 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 Represents 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

Practice Areas

Education

• New York University, LLM
• University of Miami School of Law, JD
• Harvard University, MPA (John F. Kennedy School of Government)
• The University of North Carolina at Chapel Hill, BA

Bar Admissions

• North Carolina, North Carolina State Bar
• North Carolina, Supreme Court of the United States
• North Carolina, U.S. Court of Appeals for the Fourth Circuit
• North Carolina, U.S. District Court for the Eastern, Middle, and Western Districts of North Carolina

Languages