NCDOR EXPERIENCING HIGH CALL VOLUME
The NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
14 PTC 013, Appeal of Kathy L. Patton v. Craven County, application denial for present-use value, proper venue to consider Appellant's appeal. "The 3.77 acre portion of the subject Parcel is not used by the Appellant for the growing of trees which is a statutory requirement for the property to be assessed at present-use value for tax year 2013."