Legal Opinion
IN RE BATTLE
Court of Appeals of North Carolina
Decided September 7, 2004No. COA03-922PublishedCited by 1 opinion
1Opinion of the Court
CALABRIA, Judge.
In 2001, Orange County conducted a revaluation of all property located within the county. As a result of this revaluation, two parcels of land (the "subject properties") owned by the Estate of Johnnie M. Battle (the "taxpayer") and located in the downtown *254area of Chapel Hill were assigned a total value of $279,406.00.1 The taxpayer disagreed and appealed the valuation to the Property Tax Commission (the "Commission") sitting as the State Board of Equalization and Review. Prior to a hearing before the Commission, the parties stipulated that the subject properties "ha[d] been…
2Cases cited8 opinions
- Snowden v. HughesSupreme Court of the United States · 1944
- Grutter v. BollingerSupreme Court of the United States · 2003
- SS Kresge Company v. DavisSupreme Court of North Carolina · 1971
- De Loatch v. BeamonSupreme Court of North Carolina · 1960
- In Re Appeal of Camel City Laundry Co.Court of Appeals of North Carolina · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Andrews Properties of the Carolinas, LLC, et al. v. City of Burlington and City of Burlington Board of AdjustmentDistrict Court, M.D. North Carolina · 2026