In Re Appeal of Murray

MARTIN, Chief Judge.

Durham County appeals the decision of the North Carolina Property Tax Commission reducing the assessed value of Shirley W. Murray’s (taxpayer’s) manufactured home. Taxpayer’s residential manufactured home was situated on leased land, and therefore was classified as personal property and not real property. The Commission found Durham County to have arbitrarily or illegally appraised taxpayer’s home as if it were real property and that the value assigned the home substantially exceeded its true value. The Commission reduced the appraised value of the manufactured home from…