In Re Appeal of McElwee

CARLTON, Justice.

The issue on this appeal is whether the governing officials of Wilkes County followed prescribed statutory procedures in establishing a present use value schedule for 1977, a revaluation year, which was used by the county in establishing a valuation for ad valorem property tax purposes on forest lands owned by appellants.

I

In the summer of 1974 the Wilkes County Board of Commissioners contracted with Allen Appraisal Company for a reappraisal of all real property in the county as required by G.S. 105-286, the reappraisal to become effective 1 January 1977. Over a period of…