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IN RE APPEAL OF WINSTON-SALEM JOINT VENTURE

No. COA00-912.

551 S.E.2d 450 (2001)

In the Matter of APPEAL OF WINSTON-SALEM JOINT VENTURE from the Decision of the Forsyth County Board of Equalization and Review Concerning Real Property Taxation for Tax Year 1997.

Court of Appeals of North Carolina.

July 17, 2001.

Attorney(s) appearing for the Case

Maupin Taylor & Ellis, P.A., by Charles B. Neely, Jr. and Nancy S. Rendleman; Fisk, Kart & Katz, by James P. Regan, Raleigh, for taxpayer-appellant.

Bell, Davis & Pitt, P.A., by John A. Cocklereece, Jr., Stephen M. Russell and Kevin G. Williams, Winston-Salem, for appellee-Forsyth County.

HUNTER, Judge.

Taxpayer-appellant Winston-Salem Joint Venture (herein "Taxpayer") appeals the final decision of the North Carolina Property Tax Commission ("the Commission") modifying the Forsyth County Board of Equalization and Review's ("the Board") decision as to the value of Taxpayer's commercial property (referred to herein as "Hanes Mall"), and finding its appraised value to be $140,000,000. Taxpayer argues the Commission erred: (1) by failing to apply or properly...

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