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IN RE ALLRED

No. 73PA98.

519 S.E.2d 52 (1999)

351 N.C. 1

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.

Supreme Court of North Carolina.

October 8, 1999.

Attorney(s) appearing for the Case

Keziah, Gates & Samet, L.L.P., by Steven H. Bouldin and Andrew S. Lasine, High Point, for petitioner-appellees Bobby Allred, Leonard Allred, Carl Allred, and Evelyn Allred Ward.

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

North Carolina Association of County Commissioners, by James B. Blackburn, III, General Counsel, amicus curiae.

LAKE, Justice.

The issues raised here on review are ones of first impression. The primary issue is whether the State Property Tax Commission (the Commission), while sitting in its appellate capacity as the State Board of Equalization and Review pursuant to N.C.G.S. § 105-290(a), is subject to the same statutory limitations as a county tax assessor (assessor) in adjusting appraised values of real property for ad valorem tax purposes. Secondarily, respondent Randolph...

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