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MATTER OF CONSOL. APP. OF C. TIMBER CO.

No. 8910PTC875.

391 S.E.2d 503 (1990)

98 N.C. App. 412

In the Matter of: The CONSOLIDATED APPEALS OF CERTAIN TIMBER COMPANIES FROM THE DENIAL OF USE VALUE ASSESSMENT AND TAXATION BY CERTAIN COUNTIES.

Court of Appeals of North Carolina.

May 15, 1990.

Attorney(s) appearing for the Case

Brooks, Pierce, McLendon, Humphrey & Leonard by Hubert Humphrey and Jim W. Phillips, Jr., Greensboro, for appellants.

Simpson, Aycock, Beyer & Simpson by Samuel E. Aycock and Michael Doran, and McMurray, McMurray & Alexander by John W. Alexander, Morganton, for appellees.

ARNOLD, Judge.

Appellants' property qualifies under all but one criteria of the statute in question for the present use taxation classification. To qualify, forestland owned by corporations must be "part of a forest unit that is actively engaged in the commercial growing of trees under a sound management program." N.C.Gen.Stat. § 105-277.2(2). The forestland must be comprised of tracts twenty acres in size or larger. N.C.Gen. Stat. § 105-277.3(a)(3). The...

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