In re the Ad Valorem Valuation of Property Located at 411-417 West Fourth Street

LAKE, Justice.

Since this appeal relates to the valuation of the property for the tax year 1968, all citations herein to the General Statutes, both as to section number and as to content, refer to the statutes in effect prior to the revision of the Machinery Act by the General Assembly of 1971.

There was no error in the denial by the State Board of Assessment of the county’s motion to dismiss the appeal by Woolworth to that Board. G.S. 105-327(g) (2) provided: “The board shall, on request, hear any and all taxpayers who own or control taxable property assessed for taxation in the county in…