Legal Opinion
In Re the Appeal of Springmoor, Inc.
Court of Appeals of North Carolina
Decided January 21, 1997No. COA96-113PublishedCited by 2 opinions
1Opinion of the Court
EAGLES, Judge.
We first address the threshold question of whether either appellant Springmoor, appellant Ammons, or cross-appellant Wake County, has standing to challenge the constitutionality of G.S. 105-275(32). It is well-established that “in order to challenge the constitutionality of a tax statute, an appellant must be a ‘member of the class subject to discrimination.’ ” In re Appeal of Moravian Home, Inc., 95 N.C. App. 324, 329, 382 S.E.2d 772, 775, disc. review denied, 325 N.C. 707, 388 S.E.2d 457 (1989) (quoting In re Appeal of Martin, 286 N.C. 66, 75, 209 S.E.2d 766, 772 (1974)).
“Only…
2Cases cited13 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Epperson v. ArkansasSupreme Court of the United States · 1968
- Texas Monthly, Inc. v. BullockSupreme Court of the United States · 1989
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3Cited by2 opinions
- Appeal of Springmoor, Inc.Supreme Court of North Carolina · 1998
- Appeal of Springmoor, Inc.Supreme Court of North Carolina · 1998