IN RE WESTMORELAND-LG & E PARTNERS

No. COA04-1181.

622 S.E.2d 124 (2005)

In the Matter of the Appeal of WESTMORELAND-LG & E PARTNERS NORTH CAROLINA from the Decision of the Property Tax Commission Halifax County Board of No. 03 PTC 1 Commissioners for the Tax Years 1996-2001.

Court of Appeals of North Carolina.

December 6, 2005.


Attorney(s) appearing for the Case

Parker, Poe, Adams & Bernstein, L.L.P., by Charles C. Meeker and Rebecca B. Joyner, Raleigh, for plaintiff-appellee.

Maupin Taylor, P.A., by Charles B. Neely, Jr., Nancy S. Rendleman and Kevin W. Benedict and Hatch, Little & Bunn, L.L.P., by Harold W. Berry, Jr., and A. Bartlett White, Raleigh, for defendant-appellant.


CALABRIA, Judge.

Westmoreland-LG & E Partners ("taxpayer") appeals the final decision of the North Carolina Property Tax Commission ("Commission") confirming the ad valorem tax valuation by Halifax County ("appellee") of taxpayer's business personal property ("personal property"). We affirm.

This appeal concerns the tax value of the Roanoke Valley Energy Facility ("ROVA"), which consists of two coal-fired...

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