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APPEAL OF FORSYTH COUNTY

No. 13.

203 S.E.2d 51 (1974)

285 N.C. 64

Appeal of FORSYTH COUNTY, North Carolina from an action and final decision of the State Board of Assessment relating to the 1972 ad valorem taxes on certain tobacco inventory of R. J. Reynolds Tobacco Company.

Supreme Court of North Carolina.

March 13, 1974.

Attorney(s) appearing for the Case

P. Eugene Price, Jr. and Chester C. Davis, Winston-Salem, for appellant.

Hudson, Petree, Stockton, Stockton & Robinson by William F. Maready, Winston-Salem, for appellee.

HIGGINS, Justice.

The parties agree that the resolution of this controversy depends upon the interpretation of G.S. § 105-277(a) (1971). The act provides: "Agricultural Products in Storage.—Any agricultural product held in North Carolina by any manufacturer or processor for manufacturing or processing, which agricultural product is of such nature as customarily to require storage and processing for periods of more than one year in order to age or condition...

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