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APPEAL OF BOOS

No. 8810PTC1281.

382 S.E.2d 769 (1989)

In the Matter of The Appeal of Marguerette BOOS from the Appraisal of Certain 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

Adams, McCullough & Beard by Charles C. Meeker, Raleigh, for appellee Marguerette Boos.

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

LEWIS, Judge.

The octennial real property reappraisal for Hyde County pursuant to G.S. 105-286 was carried out effective 1 January 1987. The 4.5 acres of land owned by the taxpayer is located on Ocracoke Island, and consists of approximately 2.5 acres of high, sound front land, 1.1 acre of high, interior land, and .9 acres of wetlands. Two cemeteries are located on the property in which repose approximately 13 graves. A frame house on the property, described in the...

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