MATTER OF HARRIS TEETER, LLC

No. 311A20.

861 S.E.2d 720 (2021)

2021-NCSC-80

In the MATTER OF the Appeal of: HARRIS TEETER, LLC from the decision of the Mecklenburg County Board of Equalization and Review.

Supreme Court of North Carolina.

Filed August 13, 2021.


Attorney(s) appearing for the Case

John A. Cocklereece , Justin M. Hardy , Winston-Salem, and Kyle F. Heuser , for appellant-taxpayer Harris Teeter, LLC.

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


¶ 1 This case requires consideration of the extent to which the Court of Appeals erred by holding that an assessment that Mecklenburg County made of the business personal property owned by Harris Teeter, LLC, at six grocery stores reflected the "true value" of that property as required by N.C.G.S. § 105-283, which defines...

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