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APPEAL OF SENSENEY

No. 8810PTC1280.

382 S.E.2d 765 (1989)

In the Matter of The Appeal of David and Sherrill SENSENEY from the Appraisal of Certain of their Real Property by the Hyde County Board of Equalization and Review for 1987.

Court of Appeals of North Carolina.

September 5, 1989.

Attorney(s) appearing for the Case

Merriman, Nicholls & Crampton, P.A. by W. Sidney Aldridge, Raleigh, for appellant Hyde County.

Adams, McCullough & Beard by Charles C. Meeker, Raleigh, for appellees David and Sherrill Senseney.

LEWIS, Judge.

Hyde County revalued all property for property tax purposes effective 1 January 1987. The taxpayers' land consists of two adjacent lots, Tracts 113 and 114, located on the East side of Silver Lake, a bay on Ocracoke Island.

Tract 113 is a lot approximately 80 feet by 150 feet with a commercial building known as the Community Store. The taxpayers purchased this property in 1980 for $125,000.00. Hyde County assessed a value of $120,000.00 on the...

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