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APPEAL OF CAROLINA QUALITY BLOCK COMPANY

No. 694.

155 S.E.2d 263 (1967)

270 N.C. 765

Appeal of CAROLINA QUALITY BLOCK COMPANY from the Valuation Placed on Property by Guilford County.

Supreme Court of North Carolina.

June 20, 1967.

Attorney(s) appearing for the Case

York, Boyd & Flynn, by David I. Smith, Greensboro, for Carolina Quality Block Co., appealing taxpayer-petitioner.

Ralph A. Walker, Greensboro, for Guilford County, respondent-appellee.

PLESS, Justice.

Although no reference is made to it in the briefs, we find that there has been in existence since 1931 the following statute:

G.S. "§ 105-428. Basis of tax valuation. —All motor vehicles shall be valued or appraised for purposes of taxation upon the rule or standard of valuation established by `The Automobile Blue Book,' or any other standard of value which may be reasonable, equitable and just."

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