In re Appeal of McLamb

STROUD, Judge.

Joshua McLamb (“petitioner”) appeals from the decision of the Property Tax Commission sitting as the State Board of Equalization and Review confirming Sampson County’s (“respondent”) present-use schedule of values for the 2011 general reappraisal. For the following reasons, we affirm the Commission’s decision.

I. Background

On 15 November 2010, the Sampson County Board of Commissioners adopted the 2011 Sampson County Schedule of Values for qualified present-use agricultural and forestry land (referred to herein as the “present-use SOV”). The present-use SOV set the agricultural…