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APPEAL OF LAND AND MINERAL CO.

No. 8024SC416.

272 S.E.2d 6 (1980)

49 N.C. App. 529

In the Matter of the Appeal of LAND AND MINERAL COMPANY From the Valuation of Certain of Its Property, To Wit: 10,000 Acres of Mineral Rights By the Mitchell County Board of Equalization and Review For 1978.

Court of Appeals of North Carolina.

November 18, 1980.

Attorney(s) appearing for the Case

Adams, Hendon, Carson & Crow by Philip C. Carson, Asheville, for petitioner-appellee.

Watson & Dobbin by Charlie A. Hunt, Jr., Spruce Pine, for respondent-appellant.

WEBB, Judge.

This case brings to the Court the question of whether the superior court was correct in reversing the State Board of Equalization and Review after finding that the State Board did not comply with the statutory requirements in reappraising the petitioner's property and that the findings of the State Board were unsupported by substantial evidence in view of the entire record. See Thompson v. Board of Education, 292 N.C. 406

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