JOHN C. MARTIN, Judge.
Philip Morris, U.S.A., (Philip Morris) appeals from a decision of the North Carolina Property Tax Commission (Commission) assigning a value of $335,686,000, for ad valorem tax purposes, to Philip Morris' cigarette manufacturing plant located in Cabarrus County. We affirm.
Briefly stated, the historical background of this case is as follows: Philip Morris completed its cigarette manufacturing plant in Cabarrus County in 1982. The...
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