In the Matter of The Appeals of SOUTHERN RAILWAY COMPANY and Norfolk Southern Railway Company from the valuation of their property by the North Carolina Property Tax Commission for 1980.
Supreme Court of North Carolina.https://leagle.com/images/logo.png
April 2, 1985.
April 2, 1985.
Attorney(s) appearing for the Case
Brooks, Pierce, McLendon, Humphrey & Leonard by L.P. McLendon, Jr. and Edward C. Winslow III, Greensboro, William C. Antoine, Southern Ry. Co., Washington, D.C., Laughlin, Halle, Clark, Gibson & McBride by Everett B. Gibson, James W. McBride and Gregory G. Fletcher, Memphis, Tenn., for Southern Ry. Co. and Norfolk Southern Ry. Co., petitioners-appellants.
Rufus L. Edmisten, Atty. Gen. by George W. Boylan, Asst. Atty. Gen., Raleigh, for Property Tax Com'n, respondent-appellee.
Hunton & Williams by R.C. Howison, Jr. and Henry S. Manning, Jr., Raleigh, for Colonial Pipeline Co., amicus curiae.
Supreme Court of North Carolina.
EXUM, Justice.
This is an ad valorem tax case in which petitioners, Southern Railway Company and Norfolk Southern Railway Company,1 hereinafter "Railroads," challenge the Property Tax Commission's, hereinafter "Commission," appraisal of their companies' market value. The Court of Appeals affirmed the Commission's decision. We conclude the Commission erred in ruling that the Railroads failed to rebut the presumption of correctness accorded...
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