APPEAL OF DUKE POWER CO.

No. 8510PTC1359.

347 S.E.2d 54 (1986)

In the Matter of the Appeal of DUKE POWER COMPANY from the Level of Appraisal of its Property in comparison with the Level of appraisal of Locally Appraised Property in Guilford County for 1983.

Court of Appeals of North Carolina.

August 19, 1986.


Attorney(s) appearing for the Case

Robinson, Bradshaw & Hinson by Robert W. Bradshaw, Jr., Richard A. Vinroot and Thomas B. Griffith, Charlotte, for petitioner-appellant.

W.B. Trevorrow, Guilford Co. Atty., Greensboro, for respondent-appellee, Guilford County.


EAGLES, Judge.

By its first assignment of error Duke contends that the Property Tax Commission committed reversible error by failing to shift the burden of proof to Guilford County after Duke introduced competent, material and substantial evidence of an inequitable difference between the level of assessment of Duke's system property and the level of assessment of the property of other Guilford County taxpayers. We agree.

At the first hearing before the Property...

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