APPEAL OF BARBOUR

No. 9210PTC570.

436 S.E.2d 169 (1993)

112 N.C. App. 368

In the Matter of The Appeal of Joe BARBOUR from the Decision of the North Carolina Property Tax Commission excluding from taxation certain property owned by Lutheran Retirement Ministries, Inc., and doing business as "Twin Lakes Center."

Court of Appeals of North Carolina.

November 2, 1993.


Attorney(s) appearing for the Case

Joseph P. Barbour, pro se.

Poyner & Spruill by J. Phil Carlton and Susanne F. Hayes, Raleigh, for appellee Lutheran Retirement Ministries of Alamance County, Inc.

Jordan, Price, Wall, Gray & Jones by Robert R. Price and Karen G.Z. Macklin, Raleigh, for amicus curiae North Carolina Ass'n of Non-Profit Homes for the Aging.


ORR, Judge.

In August of 1987, the Alamance County Board of Commissioners (the "Board") granted Lutheran Retirement Ministries of Alamance County ("LRM") its application for property tax exclusion pursuant to N.C.Gen.Stat. § 105-275(32). On 8 September 1987, Joe Barbour, a member of the Board, submitted an application for hearing with the North Carolina Property Tax Commission (the "Commission") challenging the Board's decision and alleging that LRM had failed...

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