Agenda - 06-02-1998 - 10a - Laserfiche WebLink

Browse Search

Converted WP file 970279 -1 http:// www .aoc.state.nc.us /www /public/coa /slip /slip98/970279 -1.htm Link to original WordPerfect file How to access the above link? NO. COA97 -279 NORTH CAROLINA COURT OF APPEALS Filed: 7 April 1998 IN THE MATTER OF Appeal of William W. Whittington, Taxpayer, from the schedule of values adopted by Lenoir County Board of Commissioners for the 1997 County wide reappraisal Appeal by Lenoir County Board of Commissioners from the Final Decision entered 10 December 1996 by the North Carolina Property Tax Commission, sitting as the State Board of Equalization and Review. Heard in the Court of Appeals 5 January 1998. Taxpayer William W. Whittington appealed from the Lenoir County Board of Commissioners order adopting the schedule of values, rules, and standards for the 1997 county wide reappraisal. Contending that failure to include tobacco crop allotments in the county's schedule of values violated N.C. Gen. Stat. § 105 -274, he asserted that taxpayers would be forced to pay higher taxes due to the omission of tobacco crop allotments from the tax base. The Property Tax Commission ordered the Board of Commissioners to consider tobacco crop allotments as one of the elements of value in adopting the county's 1997 schedule of values, standards, and rules, and to apply the appropriate value for tobacco crop allotments in accordance with the 1997 Use -Value Manual. The Board of Commissioners filed notice of appeal to this Court. Griffin & Griffin, by Thomas B. Griffin, for respondent appellant. No brieffiled on behalf of William W. Whittington, taxpayer appellee. ARNOLD, Chief Judge. The significant issue before this Court is whether tobacco allotments must be considered as an element of value in appraising all tracts of real property. Appellant contends that the Property Tax Commission, sitting as the State Board of Equalization and Review, erred in determining that tobacco allotments must be considered. We disagree. Upon judicial review of a final order of the Property Tax Commission, "[i]ts orders with reference to such valuations and standards of value are final and conclusive, subject only to judicial review for errors of law or abuse of discretion." In re King, 281 N.C. 533, 540, 189 S.E.2d 158, 162 (1972). This Court, in an earlier case, found a "clear legal obligation" to consider tobacco allotments as an element in the valuation and assessment of real property for taxation purposes. Stocks v. Thompson, 1 N.C. App. 201, 204, 161 S.E.2d 149, 152 (1968). In reaching this decision, the Court recognized that all real and personal property within the state is subject to taxation, absent an exemption. Id. When determining fair market value, "it is a matter of common and general knowledge that the fair market value of farms in the tobacco section of Eastern North Carolina is dependent to a very large degree upon the size of their tobacco allotments." Garris v. Scott, 246 N.C. 568, 575, 99 S.E.2d 750, 755 (1957). North Carolina law requires, in the context of taxation of real property, that an appraisal take into consideration: "at least its advantages and disadvantages as to location; zoning; quality of soil; waterpower; water 1 of 2 05/26/98 10:53:10