APPEAL OF McELWEE

No. 118.

283 S.E.2d 115 (1981)

In the Matter of the Appeal of William H. McELWEE, Jr., William H. McElwee, III, Elizabeth McElwee Cannon, Dorothy Plonk McElwee and John Plonk McElwee; R. B. Johnston and Sons; and Paul Osborne and Presley E. Brown Lumber Company from the Valuation of Certain of Their Properties by Wilkes County For 1977.

Supreme Court of North Carolina.

October 6, 1981.


Attorney(s) appearing for the Case

McElwee, Hall, McElwee & Cannon by W. H. McElwee, William H. McElwee, III, and William C. Warden, Jr., North Wilkesboro, for appellants.

Brewer & Freeman by Joe O. Brewer and Paul W. Freeman, Jr., Wilkesboro, for appellee Wilkes County.


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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