Garysburg Manufacturing Co. v. Board of Commissioners

ClaRíksoN, J.

Was the plaintiff mistaken in its remedy in proceeding under C. S., 7979, instead of under the method provided in chapter 102, section 12, Public Laws of North Carolina, 1925? We think so.

We think the law applicable to this controversy: section 12, chapter 102, Public Laws of 1925, pp. 215-16, in part, is as follows: “Provided, that if the State Board of Assessment or either of them is not satisfied with the appraisement and valuation so made and returned, they are hereby authorized and empowered to make a valuation thereof, based upon the facts contained in the report herein…