In Re Appeal of Parker

STROUD, Judge.

Taxpayer Rom B. Parker, Jr., appeals from the Final Decision of the North Carolina Property Tax Commission which confirmed the 2007 Halifax County Schedule of Values adopted by the Halifax County Board of Commissioners to appraise real property for the purpose of levying property taxes.

I. Background

On 19 September 2006, the Halifax County Board of Commissioners approved the 2007 Halifax County Schedule of Values (“HCSV”) at its regular meeting. Taxpayer filed a notice of appeal with the North Carolina Property Tax Commission (“PTC”) pursuant to N.C. Gen. Stat. § 105-290(c) on 16…