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MATTER OF JOHNSON

No. 9110PTC118.

415 S.E.2d 108 (1992)

106 N.C. App. 61

In the Matter of the Appeal of E. Marvin JOHNSON and Steve A. Quinn from the denial of present use value assessment by the Bladen County Board of Equalization and Review for 1989.

Court of Appeals of North Carolina.

April 7, 1992.

Attorney(s) appearing for the Case

Jordan, Price, Wall, Gray and Jones by Henry W. Jones and Stephen R. Dolan, Raleigh, for taxpayer-appellants.

Johnson and Johnson by W. Leslie Johnson, Jr., Elizabethtown, for Bladen County-appellee.

WYNN, Judge.

On 28 June 1988, E. Marvin Johnson and Steve A. Quinn, ("taxpayers") purchased a turkey farm which included the following improvements: several turkey houses, a well, septic tank, and a 2,270 square foot log cabin. In June of 1989, the taxpayers were notified by order of the Bladen County Board of Equalization and Review that the appraised value of the turkey houses on the farm had been reduced. As a result, the total value of the land and improvements...

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