In Re the Appeal of Forsyth County

HIGGINS, Justice.

The parties agree that the resolution of this controversy depends upon the interpretation of G.S. 105-277 (a) (1971). The act provides: “Agricultural Products in Storage. Any agricultural product held in North Carolina by any manufacturer or processor for manufacturing or processing, which agricultural product is of such nature as customarily to require storage and processing for periods of more than one year in order to age or condition such product for manufacture, is hereby classified as a special class of property under authority of § 2(2), Article V of the Constitution.”…