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  5. 313 S.E.2d 819 (1984)
 

APPEAL OF COLONIAL PIPELINE CO.

No. 8310PTC392.

313 S.E.2d 819 (1984)

In the Matter of Appeal of COLONIAL PIPELINE COMPANY, a public service company engaged in business in North Carolina, from the valuation of its property by the North Carolina Property Tax Commission for 1981.

Court of Appeals of North Carolina.

April 3, 1984.

Attorney(s) appearing for the Case

Atty. Gen. Edmisten by Asst. Atty. Gen. Marilyn R. Rich, Raleigh, for North Carolina Department of Revenue, appellee.

Hunton & Williams by Robert C. Howison, Jr., Henry S. Manning, Jr., Raleigh, and William L.S. Rowe, Richmond, for Colonial Pipeline Company, appellant.

BRASWELL, Judge.

The underlying question of this case relates to ad valorem tax valuation for the year 1981 of Colonial Pipeline Company's system property in North Carolina. The North Carolina Department of Revenue established the valuation at $160,000,000, which is 13.162% of the whole system value of $1.216 billion. Colonial contends the true value is $127,956,000, which results mathematically in a difference of $32,044,000. Upon Colonial's appeal to the North Carolina...

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