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APPEAL OF CONE MILLS CORP.

No. 9210PTC1053.

435 S.E.2d 835 (1993)

In the Matter of the Appeal of CONE MILLS CORPORATION.

Court of Appeals of North Carolina.

November 2, 1993.

Attorney(s) appearing for the Case

Brooks, Pierce, McLendon, Humphrey & Leonard by Edward C. Winslow, III and Robert J. King, III, Greensboro, for the taxpayer-appellant.

Guilford County Attorney's Office by County Atty. Jonathan V. Maxwell and Deputy County Atty. Gregory L. Gorham, Greensboro, for the taxing authority-appellee.

WELLS, Judge.

According to N.C.Gen.Stat. § 105-274:

(a) All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is: (1) Excluded from the tax base by a statute of statewide application enacted under the classification power accorded the General Assembly by Article V, § 2(2), of the North Carolina Constitution, or (2) Exempted from taxation by the Constitution or by a statute...

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