Brock v. North Carolina Property Tax Commission

HUSKINS, Justice.

Appellants contend the Property Tax Commission erred in dismissing their appeal from the Jones County Board of Equali*735zation and Review. This constitutes petitioners’ first assignment of error.

In view of sweeping changes implemented by the 1971 Machinery Act, it is essential to first examine the procedures developed by the Legislature to allow a taxpayer to contest the valuation placed upon his property by the county commissioners. This valuation is arrived at through a two-step process. Initially a schedule of values for property within the county is established and adopted.…