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ABBOTT v. TOWN OF HIGHLANDS

No. 8230SC166.

302 S.E.2d 280 (1983)

Mrs. O.A. ABBOTT, et al. v. The TOWN OF HIGHLANDS and Harry R. Wright, Mayor, and Ronald Sanders, Charles Zachary, V. Stephen Pierson, and Bobby Talley, Members of the Governing Board of the Town of Highlands, N.C. and Rufus Edmisten, Attorney General of the State of North Carolina.

Court of Appeals of North Carolina.

May 3, 1983.

Attorney(s) appearing for the Case

Herbert L. Hyde, Asheville, for plaintiffs-appellants.

Womble, Carlyle, Sandridge and Rice by E. Lawrence Davis and Anthony H. Brett, Winston-Salem, for defendants-appellees.

WEBB, Judge.

The only issue on this appeal concerns the effect of the 5 June 1980 stay order. Plaintiffs contend that the Town was without power to collect taxes on their property during the period the stay order was in effect because their land was not within the Town's corporate boundaries until certification of the judgment on 14 September 1981. We disagree. G.S. 1-296 governs the effect of a stay order pending appeal. It provides as follows:

"Judgment...

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