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IN RE McLAMB

No. COA11-1007.

721 S.E.2d 285 (2012)

In the Matter of Appeal of: Joshua McLAMB from the Order of the Sampson County Board of Commissioners adopting the schedule of values, standards and rules for the 2011 general reappraisal.

Court of Appeals of North Carolina.

February 7, 2012.

Attorney(s) appearing for the Case

Everett Gaskins & Hancock, LLP, by E.D. Gaskins, Jr. and The Wooten Law Firm, by Louis E. Wooten, III , Raleigh, for petitioner-appellant Joshua McLamb.

Daughtry, Woodard, Lawrence & Starling, LLP, Clinton, by Annette C. Chancy and William Joel Starling, Jr. , for respondent-appellee Sampson County.

STROUD, Judge.

Joshua McLamb ("petitioner") appeals from the decision of the Property Tax Commission sitting as the State Board of Equalization and Review confirming Sampson County's ("respondent") present-use schedule of values for the 2011 general reappraisal. For the following reasons, we affirm the Commission's decision.

I. Background

On 15 November 2010, the Sampson County Board of Commissioners adopted...

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