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BEECH MOUNTAIN v. COUNTY OF WATAUGA

No. 409A88.

378 S.E.2d 780 (1989)

324 N.C. 409

TOWN OF BEECH MOUNTAIN, Ellen Anderson, Carl T. Browning and wife, Martha Browning, John W. Earnhardt and wife, Patricia W. Earnhardt, George E. Handley, Jr. and wife, Kathleen Handley, Douglas W. Jackson and wife, Mary Lou E. Jackson, Edward L. McKinzie and wife, Jacqueline S. McKinzie, and W.K. Mims and wife, Frances G. Mims v. COUNTY OF WATAUGA, James G. Coffey, Carl Fidler, Larry Stanberry, Jay L. Teams, David J. Triplett, as Commissioners of Watauga County, and Helen A. Powers, Secretary, N.C. Department of Revenue, and C.C. Cameron, Budget Officer for the State of North Carolina.

Supreme Court of North Carolina.

May 4, 1989.

Attorney(s) appearing for the Case

Smith, Patterson, Follin, Curtis, James & Harkavy by Michael K. Curtis, Greensboro, for plaintiffs-appellants.

Eggers, Eggers & Eggers by Stacy C. Eggers III, Boone, and Womble Carlyle Sandridge & Rice by Anthony H. Brett and Jean Schulte Scott, Winston-Salem, for Watauga County and Watauga County Board of Commissioners, defendants-appellees.

Lacy H. Thornburg, Atty. Gen. by Newton G. Pritchett, Jr., Asst. Atty. Gen., Raleigh, for Helen A. Powers, Secretary N.C. Dept. of Revenue, and C.C. Cameron, Budget Officer of the State of N.C., defendants-appellees.

MARTIN, Justice.

On this appeal plaintiffs raise various constitutional challenges to the per capita distribution under N.C.G.S. § 105-472 of Watauga County's sales and use tax revenues. We hold that per capita distribution offends neither the state constitution nor the federal constitution and, accordingly, we affirm the Court of Appeals.

Plaintiffs in this action are the Town of Beech Mountain and certain...

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