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IN RE INTERSTATE OUTDOOR INC

No. COA14-223.

763 S.E.2d 172 (2014)

In the Matter of: The Appeal of: INTERSTATE OUTDOOR INCORPORATED from the decision of the Johnston County Board of Equalization and Review regarding the valuation of certain business personal property for tax year 2012.

Court of Appeals of North Carolina.

September 16, 2014.

Attorney(s) appearing for the Case

Spence & Spence, P.A., Smithfield, by Robert A. Spence , for appellant Interstate Outdoor Incorporated.

David F. Mills, P.A., by David F. Mills , for appellee County of Johnston.

STROUD, Judge.

Interstate Outdoor, Inc. ("Interstate") appeals from two final decisions of the Property Tax Commission. It argues that the Commission erroneously affirmed ad valorem tax assessments for 2011 and 2012 made by Johnston County regarding 69 billboards it owns. We affirm the Commission's decisions because Interstate failed to produce substantial evidence that the valuation method used by Johnston County was arbitrary or illegal.

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