In Re Appeal of Family Tree Farm, LLC

ELMORE, Judge.

Family Tree Farm, LLC (taxpayer), appeals from the final decision of the North Carolina Property Tax Commission (Commission) affirming the decision of the Halifax County Board of Equalization and Review (Board) assigning a market value of $471,390.00 and a present-use value of $158,064.00 to property owned by taxpayer. Because taxpayer has not shown that the Commission’s decision was unsupported by competent, material, and substantial evidence or that the Commission’s decision was arbitrary or capricious, we affirm the Commission’s final decision.

Taxpayer owns 538.75 acres in a…