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  5. 598 S.E.2d 591 (2004)
 

IN RE WEAVER INV. CO.

No. COA03-1226.

598 S.E.2d 591 (2004)

In the Matter of Appeal of WEAVER INVESTMENT COMPANY from the decision of the Alamance County Board of Equalization and Review concerning real property taxation for tax year 2001.

Court of Appeals of North Carolina.

July 6, 2004.

Attorney(s) appearing for the Case

Brooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., by S. Leigh Rodenbough IV and Charles F. Marshall III, Raleigh, for petitioner-appellee Weaver Investment Company.

Alamance County Attorney David I. Smith, Graham, for respondent-appellant Alamance County.

TYSON, Judge.

Alamance County ("the County") appeals the decision of the North Carolina Property Tax Commission holding: (1) the appraised value of Weaver Investment Company's ("the taxpayer") improved property was error; (2) the County used an arbitrary and illegal method of appraisal resulting in a value substantially exceeding the true value of the taxpayer's property; and (3) reducing the value of the property from $4,813,953.00 to $2,880,000.00. We affirm.

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