The N.C. Institute for Constitutional Law is questioning the Apple incentives.
Executive Director Bob Orr, a former member of the N.C. Supreme Court, said in a statement today that the incentives violate state laws that require tax exemptions be uniform.
"This legislation favors one corporation over all of the existing corporate citizens of our state, particularly those who have made large investments over the years," he said.
Both chambers of the state legislature have passed versions of a bill rewriting corporate tax laws in a bid to lure Apple computer, which is looking for a location for a $1 billion data center.
The tax breaks would be worth between $3 and $12.5 million a year.
Orr, a longtime opponent of corporate incentives, said the institute has e-mailed its legal opinion to Gov. Beverly Perdue.



