PER CURIAM.
This appeal concerns the 1997 real property tax valuation of a manufacturing facility owned by Sterling Diagnostic Imaging, Inc. ("Sterling") and located in Transylvania County ("the County"). Sterling appealed the valuation to the County Board of Equalization and Review ("the Board") pursuant to section 105-287 of the North Carolina General Statutes. The Board denied Sterling's request to reduce the valuation, and Sterling appealed the decision to the...
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