1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 566 S.E.2d
  5. 566 S.E.2d 506 (2002)
 

IN RE APPEAL OF FRIZZELLE

No. COA01-1167.

566 S.E.2d 506 (2002)

In the matter of APPEAL OF Roscoe FRIZZELLE from the decision of the Onslow County Board of Equalization and Review denying present-use value classification for year 2000 and the corresponding rollback.

Court of Appeals of North Carolina.

July 16, 2002.

Attorney(s) appearing for the Case

Roger A. Moore, Jacksonville, for appellee Onslow County.

Bain & McRae, by Edgar R. Bain and Alton D. Bain, Lillington, for appellant taxpayer.

THOMAS, Judge.

Taxpayer, Roscoe Frizzelle, appeals the decision of the Property Tax Commission that his land in Onslow County, North Carolina, does not meet the requirements for agricultural classification. For the reasons discussed herein, we affirm.

The pertinent facts are as follows: The tract at issue is 7.99 acres. Prior to 1 January 2000, the land was assessed under present-use value status, agricultural classification. After that date, the Onslow County...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases