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APPEAL OF HOTEL L'EUROPE

No. 9310PTC1150.

448 S.E.2d 865 (1994)

In the Matter of The Appeal of HOTEL L'EUROPE.

Court of Appeals of North Carolina.

October 18, 1994.

Attorney(s) appearing for the Case

Hartzell & Whiteman, by J. Jerome Hartzell, Raleigh, for Taxpayer-appellants.

Durham County Attorney's Office, by Thomas W. Jordan, Jr., Durham, for Durham County-appellee.

GREENE, Judge.

Hotel L'Europe, Inc. and Triangle V, Limited Partnership (Taxpayers) appeal from a decision of the North Carolina Property Tax Commission (the Commission), sitting as the State Board of Equalization and Review which affirmed the decision of the Durham County Board of Equalization and Review (the Board) denying Taxpayer Hotel L'Europe's request of Durham County (County) to revalue its property.

On 22 April 1992, Taxpayer Hotel L'Europe, Inc....

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