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FAIRFIELD MOUNT. PROP. OWNERS v. DOOLITTLE

No. COA01-397.

560 S.E.2d 604 (2002)

FAIRFIELD MOUNTAIN PROPERTY OWNERS ASSOCIATION, INC., a North Carolina non-profit corporation, Plaintiff, v. William E. DOOLITTLE, in his capacity as Rutherford County Tax Administrator, Rutherford County, and the Town of Lake Lure, Defendants.

Court of Appeals of North Carolina.

March 19, 2002.

Attorney(s) appearing for the Case

Dungan & Mitchell, P.A., by Robert E. Dungan and Ted F. Mitchell, Asheville, for plaintiff-appellant.

Nanney, Dalton & Miller, L.L.P., by Walter H. Dalton and J. Christopher Callahan, Rutherfordton, for defendants-appellees.

WYNN, Judge.

Fairfield Mountains Property Owners Association, a homeowners association, brought this tax refund action against the Town of Lake Lure and William E. Doolittle, in his capacity as Rutherford County Tax Administrator, alleging that its properties had been illegally taxed by defendants. On 20 September 2000, the trial court ordered that:

[T]he plaintiff must join all individuals who were property owners within Fairfield Mountain and members of...

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