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IN RE LANE COMPANY HICKORY CHAIR DIV.

No. COA01-1343.

571 S.E.2d 224 (2002)

In the Matter of Appeal of the LANE COMPANY-HICKORY CHAIR DIVISION from the Decision of the Catawba County Board of Equalization and Review Concerning Real Property Taxation for Tax Year 1999.

Court of Appeals of North Carolina.

September 17, 2002.

Attorney(s) appearing for the Case

Jerry E. Hess, Newton, for Catawba County/Appellant.

Bell, Davis & Pitt, P.A., by John A. Cocklereece, Jr., Winston-Salem, Stephen M. Russell and Kevin G. Williams, for Taxpayer/Appellee.

TYSON, Judge.

Catawba County appeals the Final Decision of the North Carolina Property Tax Commission ("Commission"), entered 11 June 2001 which valued the subject property at $2,020,000.00. We affirm the decision of the Commission.

I. Facts

A. Description of Property

The Lane Company ("Taxpayer") owns a multistory manufacturing facility of approximately 573,980 feet located on 10.54 acres in Catawba County.

The original...

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