Scaly Mountain is a small unincorporated community along North Carolina highway 106, southwest of Highlands, North Carolina and northeast of Dillard, Georgia (about halfway between the two), and nearest to Sky Valley, Georgia just to the south-southwest. It is in far south-southeast Macon County, North Carolina, in far southwestern Highlands township, close to the Georgia and North Carolina state line. Scaly Mountain itself (formerly "Ski Scaly") is more like a large hill than a mountain, and was used for skiing until early 2004, when it reopened in December as a weekend snow tubing venue only. Nearby Sky Valley Resort also ceased being the only ski area in Georgia around the same time, due in large part to repeatedly warm winters since the mid-1990s, unlike the 1970s and 1980s in and after which they were founded. Both areas were opened due to their proximity to and accessibility from metro Atlanta, whose upscale north and northeastern suburbs lie roughly just 100 miles (160 km) or 150 kilometers to the southwest, and have since crept ever-closer. Scaly has three trails, one double-chair ski lift, and two ski tows spread across just 12 acres (49,000 m) or 5 hectares. The vertical rise is just 223 feet (68 m), from an elevation of 3,802 feet (1,159 m) at the base to 4,026 feet (1,227 m) at the top. Average annual snowfall is 38.2 inches (97 cm), but the entire usable area is covered by snowmaking. It is open from the day after Christmas (December 26) on weekends only, while weather conditions permit, usually into February.

What is tax law?

Tax law is the codified system of laws that describes taxes on economic transactions. Tax attorneys advise and represent individuals and businesses on all types of tax issues -- including income tax, payroll tax, property tax, and estate and gift taxes. Tax attorneys ensure that their clients are in compliance with federal and state laws and regulations, and represent taxpayers in enforcement proceedings initiated by the Internal Revenue Service (IRS) and/or state taxation agencies.

Answers to tax law issues in North Carolina

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