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APPEAL OF PERRY-GRIFFIN FOUNDATION

No. 9110PTC1222.

424 S.E.2d 212 (1993)

108 N.C. App. 383

In the Matter of the Appeal of PERRYGRIFFIN FOUNDATION from the Appraisal of Certain Real Property By the Pamlico County Board of Equalization and Review for 1989.

Court of Appeals of North Carolina.

January 5, 1993.

Attorney(s) appearing for the Case

Sumrell, Sugg, Carmichael & Ashton by James R. Sugg, Rudolph A. Ashton, III, and Jimmie B. Hicks, New Bern, for appellant, Pamlico County and Pamlico County Bd. of Equalization and Review for 1989.

Henderson, Baxter & Alford, P.A. by David S. Henderson and Brian Z. Taylor, New Bern, for appellee, Perry-Griffin Foundation.

EAGLES, Judge.

The Board brings forth two assignments of error concerning the Tax Commission's final decision. These assignments of error present the following issues: (1) whether the Tax Commission erred in its reversal of the Pamlico County Board's valuation of the property; and (2) whether the Tax Commission's decision places uniformity in assessments at risk. After a thorough and careful review of the record, we affirm the final decision of the Tax Commission...

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