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APPEAL OF INTERSTATE INCOME FUND I

No. COA96-510.

484 S.E.2d 450 (1997)

In the Matter of the Appeal of INTERSTATE INCOME FUND I (now known as Marketplace Income Properties, L.P.)(Forsyth County), Petitioner-Appellant.

Court of Appeals of North Carolina.

May 6, 1997.

Attorney(s) appearing for the Case

Petree Stockton, L.L.P. by Richard E. Glaze and Mark A. Stafford, Winston-Salem, for petitioner-appellant.

Office of the Forsyth County Attorney by P. Eugene Price, Jr., Davida W. Martin and Paul A. Sinal, Winston-Salem, for respondent-appellee Forsyth County.

WALKER, Judge.

Marketplace Income Properties, L.P. (Marketplace) owns two contiguous parcels of real estate located in Winston-Salem off of the Peters Creek Parkway commercial corridor. The property consists of 24.01 acres, with 142,047 square feet of leasable space in a discount shopping mall, and a theater which has an area of 21,066 square feet. The properties were purchased in 1986 for $14,100,000.00. As of 1 January 1993, Forsyth County (the County) valued Marketplace...

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