Belk's Department Store, Inc. v. . Guilford County

The appeal should be dismissed or else the ruling on the motion should be affirmed.

A landowner feeling aggrieved at the excessive valuation of his property for purposes of ad valorem, assessment and taxation, after exhausting the administrative machinery of the State to little or no avail, applies to the Superior Court for relief. He alleges, without any undue characterization, that the method of assessment adopted by the local authorities was erroneous and unjust in result; that it caused the valuation of his property to be excessive, wide of the mark, at variance -with the provisions of the…