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IN RE PHILLIPS

No. COA03-46.

587 S.E.2d 465 (2003)

In the Matter of Appeal of William Ted PHILLIPS et al. from the decision of the Graham County Board of Equalization and Review Concerning real property valuation for tax year 2001.

Court of Appeals of North Carolina.

November 4, 2003.

Attorney(s) appearing for the Case

McKinney & Tallant, P.A., by Zeyland G. McKinney, Jr., Robbinsville, for taxpayer-appellants.

Parker Poe Adams & Bernstein, by Charles C. Meeker and Cynthia L. Wittmer, Raleigh, for county-appellee.

BRYANT, Judge.

William Ted Phillips et al. (taxpayer) appeals an order of the North Carolina Property Tax Commission (the Commission) dated 10 July 2002 dismissing taxpayer's appeal to the Commission.

On 29 May 2001, taxpayer appealed to the Commission for review of a decision by the Graham County Board of Equalization and Review concerning the valuation of real property for the 2001 tax year. This appeal was scheduled to be heard on 16 May 2002. In a letter...

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