An appellate court in North Carolina has refused to grant real estate tax exemption to a property designated as a United Nations Biosphere Reserve because, although the owner conducts significant educational and scientific activities on the property, the property is not used “exclusively” for scientific and educational purposes. The Court cited the substantial retail, commercial, recreational, lodging and office uses of the property, in particularly gift shop income from “non-mission” activities generating $1.1 million in profit. It also cited the fact that it functioned like a for-profit tourist attraction. ( In re: Grandfather Mountain Stewardship Foundation , Ct. of App., NC, No. OA13-...