CARLTON, Justice.
The issue on this appeal is whether the governing officials of Wilkes County followed prescribed statutory procedures in establishing a present use value schedule for 1977, a revaluation year, which was used by the county in establishing a valuation for ad valorem property tax purposes on forestlands owned by appellants.
I.
In the summer of 1974 the Wilkes County Board of Commissioners contracted with Allen Appraisal Company for...
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