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APPEAL OF MOUNT SHEPHERD METHODIST CAMP

No. COA94-1329.

462 S.E.2d 229 (1995)

In the Matter of the Appeal of MOUNT SHEPHERD METHODIST CAMP from the denial of an application for exemption by the Randolph County Board of Equalization and Review for 1993.

Court of Appeals of North Carolina.

October 3, 1995.

Attorney(s) appearing for the Case

Morgan, Herring, Morgan, Green, Rosenblutt & Gill by James F. Morgan and David K. Rosenblutt, High Point, for appellee Mount Shepherd Methodist Camp.

Gavin, Cox, Pugh, Gavin & Gavin by Richard L. Cox and Alan V. Pugh, Asheboro, for appellant Randolph County.

GREENE, Judge.

Randolph County (the County), appeals from an order entered 17 June 1994 by the Property Tax Commission (the Commission), which modified the decision of the Randolph County Board of Equalization and Review (the Board). The order of the Commission permitted the High Point District of the United Methodist Church (Taxpayer), who owns and operates a camp known as the Mount Shepherd Methodist Camp (Camp), to claim an ad valorem tax exemption larger than...

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