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APPEAL OF MARTIN

No. 83.

209 S.E.2d 766 (1974)

286 N.C. 66

Appeal of Mr. James G. MARTIN, Chairman of the Mecklenburg County Board of Commissioners, from a decision of the Mecklenburg County Board of Equalization and Review exempting from Tax certain Property belonging to Ross Laboratories and stored in the public warehouse in Charlotte as of January 1, 1971.

Supreme Court of North Carolina.

November 26, 1974.

Attorney(s) appearing for the Case

Boyle, Alexander & Hord by B. Irvin Boyle, Charlotte, for Ross Laboratories, appellant.

Ruff, Bond, Cobb, Wade & McNair by Hamlin L. Wade, Charlotte, for Mecklenburg County, appellee.

HUSKINS, Justice:

Mecklenburg County contends that Chapter 1185 of the 1967 Session Laws, amending G.S. § 105-281 (1965), which classifies certain personal property stored in public warehouses as nontaxable, is unconstitutional in that it violates Article V, Section 2 of the North Carolina Constitution. The taxpayer contends that Mecklenburg County has no standing to question the constitutionality of the statute. We first determine whether the County has standing...

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