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ISSUES <br /> <br /> In the pre-hearing order, the parties did not agree as to the issues <br />to be decided. The North Carolina Supre~ Court has established <br />guidelines for property tax appraisal appeals in ~_al of AMP, <br />Inc., 287 N.C. 547, 215 $.E.2d 752 (1975). The issues presented are: <br /> <br /> 1. Did the County employ an arbitrary or illegal met3~d of <br /> appraisal in reaching the assessed values assigned by the <br /> Cabarrus County Board of Equalization and ~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 /> <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~matlve, 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 /> <br /> .appraisal in reaching the assessed values assigned by the <br /> County ~oard 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. I£ so, what was the true value in money o£ the Taxpayer's real <br /> p~o~:~rty as of Janua£~, 1 £or the years 1991 through 19937 <br /> <br /> <br />