North Carolina Ass'n of ABC Boards v. Hunt

PARKER, Judge.

Plaintiff assigns error to the trial judge’s entry of summary judgment for defendants. We note at the outset that summary judgment can be appropriate in an action for a declaratory judgment where there is no genuine issue of material fact and one of the parties is entitled to judgment as a matter of law. Threatte v. Threatte, 59 N.C. App. 292, 296 S.E. 2d 521 (1982). In the instant case the facts are undisputed. The only issue is whether the bailment surcharge is unconstitutional.

Plaintiff argues (i) that the surcharge is a tax which is unconstitutional because it was not read…