Appeal of Interstate Outdoor Incorporated

COA14-223, Appeal of Interstate Outdoor Incorporated v. Johnston County, Court of Appeals case of 11 PTC 1062 and 12 PTC 1683. "We affirm the Commission's final decision regarding both the 2011 and 2012 tax years because Interstate failed to present substantial evidence that the valuation method used by Johnston County was arbitrary or illegal."

12 PTC 1683, Appeal of Interstate Outdoor Incorporated v. Johnston County, billboard appeal. "When the Tax Administrator appraised the subject property based on the 2012 Valuation Guide, the County Board properly affirmed the county's total appraised value of $2,786,200 assigned to the subject business personal property for tax year 2012."

11 PTC 1062, Appeal of Interstate Outdoor Incorporated v. Johnston County, billboard appeal. "When the Tax Administrator appraised the subject property based on the 2011 Valuation Guide, the County Board properly affirmed the county's total appraised value of $2,547,577 assigned to the subject business personal property for tax year 2011."