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~UII 15 °94 1~:33 PARI<ER POE ADAMS 9L9 838 0564 P.3 <br /> <br /> ISSUES <br /> <br /> In the pre-hearing order, the parties did not agree as to the issues <br />to be dec£ded. The No=th Carolina Supre~ Court has established <br />guidelines fo= property tax appraisal appeals in In Re Appeal_ of AMP, <br />Inc., 287 N.C. 54?, 215 $.E.2d 752 (1975}. The issues presented are= <br /> <br /> 1. Did the County employ am arbitrary or illegal met~hod of <br /> appraisal in reaching the assessed values assigned by the <br /> Cabarrus County Board of Equalization a~d ~eview [hereinafter <br /> "County Board") tO the Taxpayer's personal property for the <br /> years 1984 through 19897 <br /> <br /> 2, Did the County Board's assessment of the Taxpayer's personal <br /> property substantially exceed its true value in money as of <br /> January 1 for the years 1984 through 19897 <br /> <br /> 3. If the first two issues are answered in the affi~atlve, what <br /> was the true value in money of the personal property as of <br /> January i for the years 1984 through 19897 <br /> <br /> 4. Did the County employ an arbitrary or illegal method of <br /> .appraisal in reaching the assessed values assigned by the <br /> County Board to the Taxpayer's real property for the years <br /> 1991 through 19937 <br /> <br /> 5. Did the County Board's assessment of the Taxpayer's real <br /> property substantially exceed the true value in money of the <br /> property as of January 1 for the years 1991 through 19937 <br /> <br /> 6. If so, what was the true value in ~oney of the Taxpayer's real <br /> p~O~e~ty as of January 1 ~or ~he years 1991 through 19937 <br /> <br />-2- <br /> <br /> <br />