PHILLIPS, Judge.
This appeal is based only on constitutional grounds. It is contended that taxing Champion's interest in the Hofmann Forest under the provisions of G.S. 105-282.7 violates the constitutions of both this State and the United States in several different respects. None of these contentions have merit in our opinion and we uphold the constitutionality of G.S. 105-282.7, which reads as follows:
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