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APPEAL OF SPRINGMOOR, INC.

No. COA96-113.

479 S.E.2d 795 (1997)

In the Matter of: The Appeal of SPRINGMOOR, INC. and Ammons, Inc. from the Denial of Applications for Exemption by the Wake County Board of Equalization and Review for 1994.

Court of Appeals of North Carolina.

January 21, 1997.

Attorney(s) appearing for the Case

Wake County Attorney's Office by Deputy County Attorney Shelley T. Eason for appellee/cross-appellant Wake County.

James M. Kimzey, Brevard, for appellants Springmoor and Ammons.

Poyner & Spruill, L.L.P. by Susanne F. Hayes and Robin T. Morris, Raleigh, for amicus curiae Non-Profit Qualifying Homes for the Aging.

EAGLES, Judge.

We first address the threshold question of whether either appellant Springmoor, appellant Ammons, or cross-appellant Wake County, has standing to challenge the constitutionality of G.S. 105-275(32). It is well-established that "in order to challenge the constitutionality of a tax statute, an appellant must be a `member of the class subject to discrimination.'" In re Appeal of Moravian Home, Inc., 95 N.C. App. 324, 329, 382 S...

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