Appeal of Belk-Broome Co.

9310PTC1319, Appeal of Belk-Broome Co. v. Catawba County, Court of Appeals case of 91 PTC 163. "It is not the Commission's place to equalize property as it finds it. It is not the Commission's place to equalize property values between anchor store property and the surrounding property. In doing so, the Commission exceeded its authority and committed an error of law."

91 PTC 163, Appeal of Belk-Broome Co. v. Catawba County, Belk Department Store. "The County's appraisal of the subject improvements was not consistent with the Taxpayer's evidence concerning the reproduction cost new and physical depreciation of the improvements."