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  5. 857 S.E.2d 749 (2021)
 

MATTER OF UNIFI MFG. INC.

No. COA20-300.

857 S.E.2d 749 (2021)

2021-NCCOA-138

In the MATTER OF the Appeal of UNIFI MANUFACTURING INC., Appellee.

Court of Appeals of North Carolina.

Filed April 20, 2021.

Attorney(s) appearing for the Case

J. Clark Fischer , Winston-Salem, Attorney for Appellant Yadkin County.

Collier R. Marsh , Raleigh, Attorney for the Appellee.

¶ 1 Yadkin County ("the County") appeals from the final Decision of the North Carolina Property Tax Commission ("the Commission") reversing the County's 2017 ad valorem property tax valuation of Unifi Manufacturing, Inc.'s ("taxpayer") textile manufacturing facility.

I. Background

¶ 2 This case arises...

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