Appeal of Wolverine Estate Ltd. Family Trust XIV LLC

15 PTC 0442, Appeal of Wolverine Estate Ltd. Family Trust XIV LLC v. Gaston County, lake view lot. "Since the Taxpayer did not rebut the presumption of correctness of Gaston County's tax assessment of the subject property, then the burden did not shift to Gaston County to demonstrate that its method produced the true value for the Subject Lot."