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SPIERS v. DAVENPORT

No. 251.

138 S.E.2d 762 (1964)

263 N.C. 56

L. J. SPIERS v. P. W. DAVENPORT, Charlotte-Mecklenburg County Tax Collector, City of Charlotte, a municipal corporation, and Mecklenburg County, a municipal corporation.

Supreme Court of North Carolina.

November 25, 1964.

Attorney(s) appearing for the Case

Parker Whedon, Charlotte, for appellant.

Dockery, Ruff, Perry, Bond & Cobb and Hamlin L. Wade, Charlotte, for defendants.

RODMAN, Justice.

The Machinery Act, G.S. § 105-271 et seq., prescribes the time and manner for listing and valuing property for ad valorem tax purposes. It also fixes the time for payment. The portions of the act pertinent to a decision of this case provide:

Property must be listed annually, G.S. § 105-280. Personal property is valued annually, G.S. § 105-280; real property is valued octennially, G.S. § 105-278. The values are as of January...

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