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  5. 327 S.E.2d 607 (1985)
 

APPEAL OF R.J. REYNOLDS TOBACCO CO.

No. 8410PTC758.

327 S.E.2d 607 (1985)

In the Matter of The Appeal of R.J. REYNOLDS TOBACCO COMPANY from the taxation of Forsyth County and its affected municipalities of certain tobacco at 100% of the tax rate for 1983.

Court of Appeals of North Carolina.

April 2, 1985.

Attorney(s) appearing for the Case

P. Eugene Price, Jr., and Jonathan V. Maxwell, Winston-Salem, for Forsyth County and its affected municipalities.

Horton, Hendrick & Kummer by Thomas L. Kummer and John A. Cocklereece, Jr., Winston-Salem, for R.J. Reynolds Tobacco Company.

WELLS, Judge.

N.C.Gen.Stat. § 105-277(a) (1979) provides that any agricultural product held in storage by a manufacturer or processor for manufacturing or processing which product is of such a nature to customarily require storage for more than one year in order to age or condition the product for processing or manufacturing shall be taxed at sixty percent of the rate levied upon real property and other tangible personal property. There is no dispute that the...

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