In the Matter of the TAXABLE STATUS OF PROPERTY CONSISTING OF A 10.5 ACRE TRACT OF LAND AND ALL IMPROVEMENTS AND ALL PERSONAL PROPERTY LOCATED THEREON AT 1700 WEST EHRINGHAUS STREET, ELIZABETH CITY, North Carolina, Owned by Carolina Conference Association of Seventh-Day Adventists, Inc. and Made Available to W. R. Winslow Memorial Home, Inc.
Court of Appeals of North Carolina.https://leagle.com/images/logo.png
March 18, 1980.
March 18, 1980.
Attorney(s) appearing for the Case
White, Hall, Mullen, Brumsey & Small, by H. T. Mullen, Jr. and G. Elvin Small III, Elizabeth City, for the Bd. of Com'rs of Pasquotank County, petitioner appellant.
Mount, White, King, Hutson, Walker & Carden, by E. J. Walker, Jr., Durham, for Carolina Conference Ass'n of Seventh-Day Adventists, Inc. and W. R. Winslow Memorial Home, Inc., respondent appellees.
Johnson, Gamble & Shearon, by Samuel H. Johnson, Raleigh, for North Carolina Health Care Facilities Ass'n, amicus curiae.
Court of Appeals of North Carolina.
ERWIN, Judge.
Pasquotank County contends on appeal that:
"The Superior Court erred in affirming the August 4, 1978 final decision of the North Carolina Property Tax Commission which final decision made findings, conclusions, and decisions affected by error of law on the part of the Commission and unsupported by substantial competent evidence in view of the entire record as submitted and which final decision adjudged that the assessment by Pasquotank County...
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