Town of Beech Mountain v. County of Watauga

MARTIN, Justice.

On this appeal plaintiffs raise various constitutional challenges to the per capita distribution under N.C.G.S. § 105-472 of Watauga County’s sales and use tax revenues. We hold that per capita distribution offends neither the state constitution nor the federal constitution and, accordingly, we affirm the Court of Appeals.

Plaintiffs in this action are the Town of Beech Mountain and certain individuals who own residential property within the town’s boundaries. Plaintiff property owners include full-time residents of the town, and residents of other North Carolina counties and…