AMERICAN WOODLAND INDUSTRIES v. TOLSON

No. COA01-1533.

574 S.E.2d 55 (2002)

AMERICAN WOODLAND INDUSTRIES, INC., Gator Wood, Inc., and Global Timber, Inc., individually and on behalf of all similarly situated taxpayers, Plaintiffs, v. Norris TOLSON, Secretary of Revenue, the State of North Carolina, Alamance County, Alexander County, Alleghany County, Anson County, Ashe County, Avery County, Beaufort County, Bertie County, Bladen County, Brunswick County, Buncombe County, Burke County, Cabarrus County, Caldwell County, Camden County, Carteret County, Caswell County, Catawba County, Chatham County, Cherokee County, Chowan County, Clay County, Cleveland County, Columbus County, Craven County, Cumberland County, Currituck County, Dare County, Davidson County, Davie County, Duplin County, Durham County, Edgecombe County, Forsyth County, Franklin County, Gaston County, Gates County, Graham County, Granville County, Greene County, Guilford County, Halifax County, Harnett County, Haywood County, Henderson County, Hertford County, Hoke County, Hyde County, Iredell County, Jackson County, Johnston County, Jones County, Lee County, Lenoir County, Lincoln County, Macon County, Madison County, Martin County, Mcdowell County, Mecklenburg County, Mitchell County, Montgomery County, Moore County, Nash County, New Hanover, Northampton County, Onslow County, Orange County, Pamlico County, Pasquotank County, Pender County, Perquimans County, Person County, Pitt County, Polk County, Randolph County, Richmond County, Robeson County, Rockingham County, Rowan County, Rutherford County, Sampson County, Scotland County, Stanly County, Stokes County, Surry County, Swain County, Transylvania County, Tyrrell County, Union County, Vance County, Wake County, Warren County, Washington County, Watauga County, Wayne County, Wilkes County, Wilson County, Yadkin County, Yancey County, Defendants.

Court of Appeals of North Carolina.

December 31, 2002.


Attorney(s) appearing for the Case

Barringer, Barringer, Stephenson & Schiller, L.L.P, by David G. Schiller and Marvin Schiller; and Thomas Edward Hodges, Cary, for plaintiff-appellants.

Attorney General Roy Cooper, by Special Deputy Attorney General Norma S. Harrell and Assistant Attorney General Kay Linn Miller Hobart; J. Todd Bailey; Grainger R. Barrett; S.C. Kitchen; and Lesley F. Moxley; for defendant-appellees.


THOMAS, Judge.

Plaintiffs, American Woodland Industries, Inc., Gator Wood, Inc., and Global Timber, Inc., individually and on behalf of all similarly situated taxpayers, appeal the trial court's order dismissing their complaint.

The dismissal is based on Rules 12(b)(1) and 12(b)(6) of the North Carolina Rules of Civil Procedure. The trial court concluded that the named plaintiffs have no standing to prosecute the action and the complaint fails to state a claim...

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