In Re the Appeal of Martin

HUSKINS, Justice.

Mecklenburg County contends that Chapter 1185 of the 1967 Session Laws, amending G.S. 105-281 (1965), which classifies certain personal property stored in public warehouses as nontaxable, is unconstitutional in that it violates Article V, Section 2 of the North Carolina Constitution. The taxpayer contends that Mecklenburg County has no standing to question the constitutionality of the statute. We first determine whether the County has standing to raise the constitutional question.

The text of the law in question, later codified as the third paragraph of G.S. 105-281 (1969 Cum.…