In re the Appeal of Boos

LEWIS, Judge.

The octennial real property reappraisal for Hyde County pursuant to G.S. 105-286 was carried out effective 1 January 1987. The 4.5 acres of land owned by the taxpayer is located on Ocracoke Island, and consists of approximately 2.5 acres of high, sound front land, 1.1 acres of high, interior land, and .9 acres of wetlands. Two cemeteries are located on the property in which repose approximately 13 graves. A frame house on the property, described in the record as being in a poor state of repair is Mrs. Boos’ home. She has access to a public road over a narrow private path ten feet…