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IN RE OCEAN ISLE PALMS LLC

No. 128A12.

749 S.E.2d 439 (2013)

366 N.C. 351

In the Matter of Appeal of OCEAN ISLE PALMS LLC from the decision of the Brunswick County Board of Equalization and Review concerning the valuation and taxation of real property for tax year 2010.

Supreme Court of North Carolina.

January 25, 2013.

Attorney(s) appearing for the Case

Nelson Mullins Riley & Scarborough LLP, Raleigh, by Charles H. Mercer, Jr. , and Reed J. Hollander ; and Elaine R. Jordan , Holden Beach , General Counsel, The Coastal Companies, for taxpayer-appellant.

Parker Poe Adams & Bernstein LLP, Raleigh, by Charles C. Meeker and Jamie Schwedler , for respondent-appellee.

EDMUNDS, Justice.

A North Carolina county may appraise property for taxation purposes only in specified years. Brunswick County ("the County") conducted such an authorized appraisal of all property in the County in 2007. In this case, we consider whether the County acted lawfully when it reassessed the tax value of real property belonging to taxpayer Ocean Isle Palms LLC ("Ocean Isle") in 2008, which was not a statutorily designated year for setting property values...

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