IN RE PARKDALE MILLS

No. COA14-763.

770 S.E.2d 152 (2015)

From the North Carolina Property Tax Commission, No. 07 PTC 375. In the Matter of Appeal of PARKDALE MILLS and Parkdale America from the decisions of the Davidson County Board of Equalization and Review concerning the valuation of certain real property for the tax year 2007.

Court of Appeals of North Carolina.

April 7, 2015.


Attorney(s) appearing for the Case

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

Bell, Davis & Pitt, PA, by John A. Cocklereece, Jr. , and Justin M. Hardy , for taxpayer.

North Carolina Association of County Commissioners, by Amy Bason and Casandra Skinner , for amicus curiae.


Where a directive of this Court instructs a lower tribunal that the lower tribunal "shall conduct hearings as necessary," the plain language of such a directive indicates that the lower tribunal may, but is not required to, conduct additional hearings. Where the Property Tax Commission's decision was supported by substantial...

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