Appeal of Leon H. & Mary L. Corbett

363PA00, Appeal of Leon H. & Mary L. Corbett v. Pender County, Supreme Court case of COA99-923 and 98 PTC 107. "We, therefore, reverse the decision of the Court of Appeals."

COA99-923, Appeal of Leon H. & Mary L. Corbett v. Pender County, Court of Appeals case of 98 PTC 107. "The final decision of the Commission, being without statutory authority, must be reversed and remanded for an equitable allocation of the 1995 appraised value of the 1.91 acre between the Wallin and Corbett tracts."

 98 PTC 107, Appeal of Leon H. & Mary L. Corbett v. Pender County, improved real property, acreage. "The Pender County Tax Assessor properly decreased the value of Taxpayers' property pursuant to G.S.. § 105-287, when a portion of the land was conveyed by deed resulting in an acreage change to the subject property."