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IN RE PARKDALE AMERICA

No. COA10-453.

710 S.E.2d 449 (2011)

In the Matter of Appeal of PARKDALE AMERICA, from the decision of the Davidson County Board of Equalization and Review concerning the valuation of certain real property for the tax year 2007.

Court of Appeals of North Carolina.

May 17, 2011.

Attorney(s) appearing for the Case

Parker Poe Adams & Bernstein LLP, Raleigh, by Charles C. Meeker , for respondent.

Bell, Davis & Pitt, P.A., Winston-Salem, by John A. Cocklereece, Jr. , D. Anderson Carmen , and Justin M. Hardy , for taxpayer.

HUNTER, JR., ROBERT, N., Judge.

Parkdale America, LLC ("Parkdale") appeals from a final decision of the Property Tax Commission upholding Davidson County's (the "County") 2007 ad valorem property tax valuation of two textile mills located in Lexington and Thomasville, North Carolina. Parkdale contends the County's valuation exceeds the properties' true value in violation of N.C. Gen.Stat. § 105-283. Parkdale attributes this violation to the County's reliance...

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