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BROCK v. NORTH CAROLINA PROPERTY TAX COMMISSION

No. 38.

228 S.E.2d 254 (1976)

290 N.C. 755

Donald P. BROCK et al., Petitioners, v. NORTH CAROLINA PROPERTY TAX COMMISSION sitting as the State Board of Equalization and Review et al., Respondents.

Supreme Court of North Carolina.

October 5, 1976.

Attorney(s) appearing for the Case

Brock & Foy by Louis F. Foy, Jr., Trenton, for petitioners-appellants.

Rufus L. Edmisten, Atty. Gen., by Myron C. Banks, Sp. Deputy Atty. Gen., Raleigh, for the Property Tax Commission, respondent-appellee.

James R. Hood, Trenton, for Jones County Bd. of Commissioners and Jones County Board of Equalization and Review, respondent appellees.

HUSKINS, Justice:

Appellants contend the Property Tax Commission erred in dismissing their appeal from the Jones County Board of Equalization and Review. This constitutes petitioners' first assignment of error.

In view of sweeping changes implemented by the 1971 Machinery Act, it is essential to first examine the procedures developed by the Legislature to allow a taxpayer to contest the valuation placed upon his property by the county commissioners. This valuation...

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