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APPEAL OF N. C. FORESTRY FOUNDATION, INC.

No. 7710SC190.

242 S.E.2d 502 (1978)

35 N.C. App. 430

Appeal of NORTH CAROLINA FORESTRY FOUNDATION, INC., from the Assessment of its Property known as the "Hofmann Forest" for Ad Valorem Taxation by Jones County for 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. Hood, Trenton, for Jones County; Joyner & Howison by R. C. Howison, Jr., and J. E. Tucker, Raleigh, for both Jones and Onslow Counties, respondents-appellants-appellees.

CLARK, Judge.

The Foundation contends first that its forest property is exempt from ad valorem taxation, and second that, even if it is not exempt, the County's assessment is erroneous. In a companion case, In The Matter Of The 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, No. 76CVS2618, this Court in an opinion filed concurrently decided...

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