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MATTER OF APPEAL OF HARRIS TEETER, LLC

No. COA 19-927.

845 S.E.2d 131 (2020)

In the MATTER OF the APPEAL OF: HARRIS TEETER, LLC, Appellant, From the decision of the Mecklenburg County Board of Equalization and Review.

Court of Appeals of North Carolina.

Filed: June 2, 2020.

Attorney(s) appearing for the Case

Bell, Davis & Pitt, P.A., by John Cocklereece , Winston-Salem, Justin Hardy , Winston-Salem, and Kyle F. Heuser , for Appellant Taxpayer.

Ruff Bond Cobb Wade & Bethune, LLP, by Ronald L. Gibson and Robert S. Adden, Jr. , Charlotte, for Appellee Mecklenburg County.

Harris Teeter, LLC ("taxpayer") and Mecklenburg County ("the County") both appeal from the Final Decision of the North Carolina Property Tax Commission ("the Commission") upholding the County's 2015 ad valorem property tax valuation of taxpayer's personal property. For the following reasons, we affirm.

I.

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