Legal Opinion
In re Appeal of AMP, Inc.
Court of Appeals of North Carolina
Decided November 20, 1974No. 7418SC444Published
1Opinion of the Court
BROCK, Chief Judge.
Appellant contends that the superior court committed error when it found that the decision of the State Board of Assessment was not supported by competent, material, and substantial evidence. In order to resolve this question, we have examined in detail the evidence offered by the parties at the hearing before the State Board of Assessment.
The basic controversy involves the interpretation of G.S. 105-294 (now G.S. 105-283), which furnishes the standard by which property is to be valued:
“All property, real and personal, shall as far as practicable be appraised or valued at…
2Cases cited9 opinions
- Folsom v. Bank of GreenwoodSupreme Court of Florida · 1929
- In Re the Ad Valorem Valuation of Property of Pine Raleigh Corp.Supreme Court of North Carolina · 1963
- Albemarle Electric Membership Corp. v. AlexanderSupreme Court of North Carolina · 1972
- In Re the Appeal of Reeves Broadcasting Corp.Supreme Court of North Carolina · 1968
- Aeronautical Commun. Eq., Inc. v. Metropolitan Dade Cty.District Court of Appeal of Florida · 1969
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