In Re the Appeal of Corbett

LAKE, Chief Justice.

The primary issue raised here on review results from the division of a piece of Pender County real estate into two parcels and questions whether the Pender County Tax Assessor was statutorily required to appraise the individual parcels under the County’s schedule of values, standards and rules or whether the assessor should have equitably allocated the original predivision parcel’s ad valorem tax value between the two parcels.

The essential facts of this case are undisputed. On 1 January 1995, Leon H. Corbett and his wife, Mary L. Corbett, were the owners of a 1.91-acre…