IN RE BECKY KING PROPERTIES, LLC

No. COA 13-1107.

760 S.E.2d 292 (2014)

In the Matter of the Appeal of BECKY KING PROPERTIES, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation And Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Coastal Communities at Seawatch, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Coastal Communities at Ocean Ridge Plantation, LLC from the Decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Coastal Communities Development, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Coastal Development & Realty Builder, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Drewmark Investments, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Eagle Point, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Eastern Carolina's Construction & Development, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Georgetown Land & Timber, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of MAS Properties, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of McDonald Development Associates, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Ocean Isle Palms, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Pointe West, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Remuda Run, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Rivers Edge Golf Club & Plantation, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of SeaScape at Holden Plantation, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of Seawatch at Sunset Harbor, LLC from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012. In the Matter of the Appeal of William E. Saunders Jr., Trustee from the decision of the Brunswick County Board of Equalization and Review Concerning the Valuation and Taxation of Real Property for Tax Year 2012.

Court of Appeals of North Carolina.

July 1, 2014.


Attorney(s) appearing for the Case

Elaine Jordan for taxpayer-appellees.

Parker Poe Adams & Bernstein LLP, Raleigh, by Charles C. Meeker and Jamie S. Schwedler and Office of County Attorney, by Bryan W. Batton for defendant-appellant.


STEELMAN, Judge.

Where the County appeals from interlocutory orders of the Property Tax Commission, its appeals must be dismissed. Appeals from the Commission are not subject to a "substantial right" exception, and the County's contentions that the Commission lacked subject matter jurisdiction to enter the orders, and that the orders are therefore void, do not create a right to immediate review of the orders.

I. Factual and Procedural Background

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