In Re the Appeal of Bosley

CLARK, Judge.

Though petitioner’s household personal property was valued for tax purposes by Pitt County under the percentage method of appraisal at $3,660 but was valued at $4,100 under an on-site appraisal made at his request, he does not contend that this property was appraised in excess of its “true value in money,” the appraisal standard required by G.S. 105-283. Rather, he attacks the percentage method of appraisal on the following grounds: (1) that the method violates Article V, Sec. 2 (2) of the North Carolina Constitution because it results in an unauthorized classification of…