Appeal of Ronnie L. & Lee A. Smith

15 PTC 0204, Appeal of Ronnie L. & Lee A. Smith v. Iredell County, vacant tract of land. "Since the Appellant did not rebut the presumption of correctness of Iredell County's tax assessment of the subject property, then the burden did not shift to Iredell County to demonstrate that its method produced the true value for the subject property."