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APPEAL OF BASS INCOME FUND

No. 9310PTC89.

446 S.E.2d 594 (1994)

115 N.C. App. 703

In the Matter of the Appeal of BASS INCOME FUND and Bass Real Estate Fund III from the appraisal of Sabal Park I and Sabal Park II by the Mecklenburg County Board of Equalization and Review for 1991.

Court of Appeals of North Carolina.

August 2, 1994.

Attorney(s) appearing for the Case

Moore & Van Allen, by Joseph D. Joyner, Jr. and A. Bailey Nager, Raleigh, for appellant Bass Income Fund and Bass Real Estate Fund III.

Ruff, Bond, Cobb, Wade & McNair, by Hamlin L. Wade and Paul R. Baynard, Charlotte, for appellee Mecklenburg County.

JOHN, Judge.

Bass Income Fund and Bass Real Estate Fund III (taxpayers) challenge a 27 October 1992 order of the Property Tax Commission (the Commission) dismissing their appeal to the Commission. Upon review, we find taxpayers' arguments unpersuasive.

The essential facts are undisputed. On 23 March 1992, the Mecklenburg County Board of Equalization and Review for 1991 (the Board) entered a property tax assessment order affecting real property owned by taxpayers...

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