Town of Beech Mountain v. County of Watauga

COZORT, Judge.

Plaintiffs filed a complaint to contest the constitutionality of defendant Watauga County’s method of sales and use tax revenue distribution. Defendants answered and filed a motion to dismiss pursuant to N.C. Gen. Stat. § 1A-1, Rule 12(b)(6). From the order allowing the motion, plaintiffs appeal. We affirm.

The plaintiffs in this action include the Town of Beech Mountain and certain of its full-time residents, part-time residents from other North Carolina counties and part-time residents from other states. They filed this action to enjoin defendants from distributing Watauga…