In Re the Appeal of Interstate Outdoor Inc.

STROUD, Judge.

Interstate Outdoor, Inc. (“Interstate”) appeals from two final decisions of the Property Tax Commission. It argues that the Commission erroneously affirmed ad valorem tax assessments for 2011 and 2012 made by Johnston County regarding 69 billboards it owns. We affirm the Commission’s decisions because Interstate failed to produce substantial evidence that the valuation method used by Johnston County was arbitrary or illegal.

I. Background

Interstate is a corporation that owns and rents out billboards in 40 counties in North Carolina, including approximately 80 billboards in…