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APPEAL OF ALLRED

No. COA97-78.

496 S.E.2d 405 (1998)

In the Matter of the Appeal of Bobby J. ALLRED, A. Leonard Allred, et al., from the Decision of the Randolph County Board of Equalization and Review for 1995 and 1996.

Court of Appeals of North Carolina.

February 17, 1998.

Attorney(s) appearing for the Case

Keziah, Gates & Samet, L.L.P. by Steven H. Bouldin and Andrew S. Lasine, High Point, for petitioners-appellees.

Gavin, Cox, Pugh and Gavin by Alan V. Pugh and Richard L. Cox, Asheboro, for respondent-appellant.

TIMMONS-GOODSON, Judge.

Randolph County (hereinafter "respondent") appeals from a final order of the Property Tax Commission (hereinafter "the Commission"), sitting as the State Board of Equalization and Review, which reduced the 1995 and 1996 ad valorem tax appraisals of property owned by Bobby J. Allred, A. Leonard Allred, Carl L. Allred and Evelyn Allred Ward (hereinafter "petitioners"). Petitioners purchased an industrial building and tract of land located in...

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