Haugh v. County of Durham

JACKSON, Judge.

Sean Haugh (“Haugh”) and J. Russell Capps (“Capps”) (collectively, “plaintiffs”) appeal from the trial court’s order granting summary judgment in favor of the County of Durham 1 (“Durham”) and Nitronex Corporation (“Nitronex”) (collectively, “defendants”). For the reasons set forth below, we affirm in part and reverse in part.

Plaintiffs allege that Haugh is a citizen, resident, and taxpayer in Durham, North Carolina and that Capps is a citizen, resident, and taxpayer in Wake County, North Carolina. Plaintiffs further allege that they each pay “various types of taxes to” their…