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APPEAL OF PILOT FREIGHT CARRIERS, INC.

No. 7521SC551.

221 S.E.2d 378 (1976)

28 N.C. App. 400

Appeal of PILOT FREIGHT CARRIERS, INC., from an Action of the Board of Aldermen of the City of Winston-Salem, Assessing Ad Valorem Taxes on Certain Interstate Rolling Stock Owned by Pilot for Taxable Years 1965, 1966, 1967 and 1968.

Court of Appeals of North Carolina.

January 21, 1976.

Attorney(s) appearing for the Case

Deal, Hutchins & Minor by William K. Davis and Richard Tyndall, Winston-Salem, for Pilot Freight Carriers, Inc.

Womble, Carlyle, Sandridge & Rice by Roddey M. Ligon, Jr., Winston-Salem, for City of Winston-Salem.

MARTIN, Judge.

CITY appeal.

City appellant contends that the court erred in holding that Pilot did not have to pay taxes for 1965-1966. It does not contest the conclusion that G.S. 105-312, the "discovery" statute, extends only back to 1967, but relies upon the old 105-332 (See 1965 Replacement Volume 2D), which was repealed effective 1 July 1971. This statute provided that any property which was "validly listed for taxation in any county, municipal corporation...

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