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TOWN OF BEECH MOUNTAIN v. WATAUGA COUNTY

No. 8824SC135.

370 S.E.2d 453 (1988)

TOWN OF BEECH MOUNTAIN, Ellen Anderson, Carl T. Browning and wife, Martha Browning, John W. Earnhardt and wife, Patricia W. Earnhardt, George E. Handley Jr. and wife, Kathleen Handley, Douglas W. Jackson, and wife, Mary Lou E. Jackson, Edward L. McKinzie and wife, Jacqueline S. McKinzie, and W.K. Mims and wife, Frances G. Mims, Plaintiffs, v. COUNTY OF WATAUGA, James G. Coffey, Carl Fidler, Larry Stanberry, Jay L. Teams, David J. Triplett, as Commissioners of Watauga County, and Helen A. Powers, Secretary, N.C. Department of Revenue, and C.C. Cameron, Budget Officer for the State of North Carolina, Defendants.

Court of Appeals of North Carolina.

August 2, 1988.

Attorney(s) appearing for the Case

Smith, Patterson, Follin, Curtis, James & Harkavy by Michael K. Curtis, Greensboro, for plaintiffs-appellants.

Eggers, Eggers and Eggers by Stacy C. Eggers, III, Boone, and Womble Carlyle Sandridge & Rice by Anthony H. Brett, Winston-Salem, for defendants-appellees, Watauga County and the Com'rs of Watauga County.

Atty. Gen. Lacy H. Thornburg by Asst. Atty. Gen. Newton G. Pritchett, Jr., Raleigh, for defendants-appellees, Helen A. Powers, Secretary, N.C. Dept. of Revenue and C.C. Cameron, Budget Officer of the State of North Carolina.

COZORT, Judge.

Plaintiffs filed a complaint to contest the constitutionality of defendant Watauga County's method of sales and use tax revenue distribution. Defendant answered and filed a motion to dismiss pursuant to N.C. Gen.Stat. § 1A-1, Rule 12(b)(6). From the order allowing the motion, plaintiffs appeal. We affirm.

The plaintiffs in this action include the Town of Beech Mountain and certain of its full-time residents, part-time residents from other...

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