TOWN OF SPRUCE PINE v. AVERY COUNTY

No. 431A96.

488 S.E.2d 144 (1997)

TOWN OF SPRUCE PINE, a Municipal Corporation, and Bryant Electric Company, Inc., Plaintiffs, v. AVERY COUNTY and Avery County Board of Commissioners, consisting of Susan B. Pittman, Phyllis Forbes, Bill Beuttell, Arlene Eller, Tommy Burleson, Individually, Defendants, v. The NORTH CAROLINA ENVIRONMENTAL MANAGEMENT COMMISSION, the Division of Environmental Management of the North Carolina Department of Environment, Health and Natural Resources; and The Division of Environmental Health of the North Carolina Department of Environment, Health and Natural Resources, Additional Defendants.

Supreme Court of North Carolina.

July 24, 1997.


Attorney(s) appearing for the Case

Ronald W. Howell, P.A. by Ronald W. Howell, Burnsville, for defendant-appellees.

Michael F. Easley, Attorney General by Daniel F. McLawhorn and Kathryn Jones Cooper, Special Deputy Attorneys General, and Sarah Y. Meacham, Assistant Attorney General, for additional defendant-appellants.

Durham County Attorney's Office by Lowell L. Siler, Deputy County Attorney, amicus curiae.

Conservation Council of North Carolina by John D. Runkle, Attorney, and Nathaniel Mund, General Counsel, amicus curiae.


WEBB, Justice.

Before reaching the merits of the case, we deal with the question of Avery County's standing to challenge the constitutionality of the WSWPA. We held in In re Appeal of Martin, 286 N.C. 66, 209 S.E.2d 766 (1974), that a county may not challenge on constitutional grounds an exemption to the imposition of a personal property tax. We said a county may not tax property under a statute...

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