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APPEAL OF WAGSTAFF

No. 7810SC889.

255 S.E.2d 754 (1979)

In the Matter of the Appeal of Messrs. Lindsay T. and Kenneth C. WAGSTAFF From the Valuation of Certain of their Property by the Person County Board of Equalization and Review for 1976.

Court of Appeals of North Carolina.

June 19, 1979.

Attorney(s) appearing for the Case

Jackson & Hicks by Alan S. Hicks, Roxboro, for petitioners-appellants.

James W. Tolin, Jr., Roxboro, for respondents-appellees.

ARNOLD, Judge.

Ad valorem tax assessments are presumed to be correct, and in order to rebut this presumption the taxpayer must show that either (1) an arbitrary method of valuation was used, or (2) an illegal method of valuation was used and the resulting assessment substantially exceeded the true value in money of the property. In re Appeal of Amp, Inc., 287 N.C. 547, 215 S.E.2d 752

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