In re Appeal of Valley Proteins, Inc.

LEWIS, Judge.

The County argues two errors on appeal. We hold that the Property Tax Commission (“the Commission”) did not err in granting Valley Protein’s (“taxpayer’s”) property tax exemption for 1994 and therefore we affirm its decision.

Taxpayer is a corporation conducting business in Anson County, North Carolina. Taxpayer produces animal food products from meat and poultry waste products. Taxpayer uses recycling and resource recovery personal property in its business. In 1991, 1992, and 1993, taxpayer applied for and was allowed an exemption for recycling *152and resource recovery (Res Rec)…