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APPEAL OF N. C. FORESTRY FOUNDATION, INC.

No. 7710SC191.

242 S.E.2d 492 (1978)

35 N.C. App. 414

Appeal of NORTH CAROLINA FORESTRY FOUNDATION, INC., from the Assessment of its Property known as the "Hofmann Forest" for Ad Valorem Taxation by Onslow County for 1974 and 1975.

Court of Appeals of North Carolina.

March 7, 1978.

Attorney(s) appearing for the Case

Poyner, Geraghty, Hartsfield & Townsend by Thomas L. Norris Jr., and Curtis A. Twiddy, Raleigh, for petitioner-appellant, North Carolina Forestry Foundation, Inc.

James R. Strickland, Jacksonville, and Joyner & Howison by R. C. Howison, Jr., and J. E. Tucker, Raleigh, for Onslow County, respondent-appellant-appellee.

MITCHELL, Judge.

Appellant Foundation first contends that the Superior Court erred in affirming the Tax Commission's decision that Onslow County did not fail properly to discover the Foundation's property prior to adjournment of the Onslow County Board of Equalization and Review during 1974. This contention is without merit.

From 1969 through 1973, the Foundation did not pay ad valorem taxes on its timberland in...

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