In Re Appeal of Bermuda Run Property Owners

BIGGS, Judge.

Appellants, property owners in the Bermuda Run communities (subject communities) of Hamilton Court, Pembrooke Ridge, Warwicke Place, St. George Place, River Hill, James Way, and The Highlands, all located in Davie County, appeal from a final order of the North Carolina Property Tax Commission (Commission) sitting as the State Board of Equalization and Review. The Commission’s order confirmed the decision of the Davie County Board of Equalization, which affirmed the Davie County Assessor’s inclusion in the tax appraisals of appellants’ properties, an amount attributable to country…