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IN RE MORGAN

No. 582A07.

661 S.E.2d 733 (2008)

In the Matter of Appeal of Tyleta W. MORGAN from the decision of the Henderson County Board of Equalization and Review concerning the taxation of certain real property for tax years 1995 through 2003.

Supreme Court of North Carolina.

June 12, 2008.

Attorney(s) appearing for the Case

DeVore, Acton & Stafford, PA, by Fred W. DeVore, III, Charlotte, for taxpayer-appellee.

Parker Poe Adams & Bernstein, LLP, by Charles C. Meeker and Benn A. Brewington, III, Raleigh, for appellant Henderson County.

Paul A. Meyer, Assistant General Counsel, North Carolina Association of County Commissioners, Raleigh, amicus curiae.

PER CURIAM.

For the reasons stated in the dissenting opinion, the decision of the Court of Appeals is reversed and this matter is remanded to the Court of Appeals for further remand to the North Carolina Property Tax Commission for further proceedings not inconsistent with this opinion.

REVERSED...

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