# Brock v. North Carolina Property Tax Commission

> Court of Appeals of North Carolina · May 5, 1976 · 29 N.C. App. 324

URL: https://www.frixlaw.com/law-library/cases/6733116

## Case

- **Full name:** DONALD P. BROCK J. K. WARREN, JR. W. B. HARGETT H. C. BELL MARY ELIZABETH BROCK McDANIEL P. NELSON BANKS HAROLD H. BATE R. C. TYNDALL, JR. G. B. FOY C. C. JONES, JR. W. W. BRAFFORD ROBERT R. RIGGS ERNEST B. RIGGS HAROLD RIGGS FRED D. RIGGS RUSSELL J. RIGGS DALTON EUBANKS RALPH NOBLES JERRY T. RIGGS J. C. ARTHUR E. N. RIGGS W. H. RIGGS ALTON ARTHUR C. B. ARTHUR BEN DILLAHUNT THOMAS ARTHUR C. FELIX HARVEY JULIAN G. HOFMANN CARLTON A. POLLACK MRS. ORA D. POLLOCK SYLVANUS D. MALLARD EDNA T. MALLARD WILLIAM V. GRIFFIN MRS. V. C. GRIFFIN D. E. TAYLOR HUGH B. OLIVER W. DENFORD EUBANK LINDY HARTSELL CHRIS R. EUBANKS HUBERT L. JENKINS FELTON EUBANKS CORENA ANDREWS W. ARCHIE EUBANKS MR. M. R. WILLIAMS RALPH JONES JOE MONETTE RAY COLLINS RAY HILL MYRAL COLLINS W. W. SIMPSON RICHARD H. PARKER RUDOLPH HUMPHREY ERNEST W. HUMPHREY JESSIE G. BYNUM HAROLD MATTOCKS, JR. WILLIAM F. MATTOCKS J. J. CONWAY R. E. PROVOST CLINTON PHILLIPS EUGENE SIMPSON WAYNE SIMPSON JOHNNY TOLER JOHN H. TOLER ROBERT H. TOLER SAMUEL RIGGS MELVIN E. HARRIS MARY WOOTEN EDWARD MEADOWS CLEVE B. PROVOST, SR. LELA S. EUBANK HERBERT CONWAY ELIJAH RIGGS FURNEY COLLINS HEIRS JAMES A. SIMPSON JOE ED COLLINS JOHN D. CARROWAY MACK O. DANIELS M. O. LaROQUE NEIL RIGGS AUGUSTA FRANKS SPENCER HASKINS, JR. MARTHA LOUISE and GLENNIE HASKINS PRESTON D. REYNOLDS REX MILLS WILLIAM E. KORNEGAY C. V. MILLS FRANK HOWARD ALVA B. HOWARD MARVIN BANKS EARL F. GREENE WILLIAM MILLS NINA T. MILLS HARVEY KING J. E. TURNER, JR. CONRAD JONES LINWOOD F. COX CARL KILLINGSWORTH FRED HILL ESSIE M. WHITE B. B. STANLEY HAZEL H. TURNAGE PRESTON H. BANKS LINWOOD B. SCOTT NANNIE E. SCOTT H. V. WILSON RACHEL K. BANKS ALPHEUS BANKS BEN LANG JOHN PARKS, and HENRY FOSCUE v. NORTH CAROLINA PROPERTY TAX COMMISSION sitting as the STATE BOARD OF EQUALIZATION AND REVIEW N. D. McNAIRY, CHAIRMAN WAYNE A. CORPENING, ROBERT C. BLACK, KYLE HARRINGTON and MRS. E. B. HOWARD, MEMBERS OF THE NORTH CAROLINA PROPERTY TAX COMMISSION sitting as the STATE BOARD OF EQUALIZATION AND REVIEW
- **Court:** Court of Appeals of North Carolina
- **Decided:** May 5, 1976
- **Citations:** 29 N.C. App. 324; 224 S.E.2d 295; 1976 N.C. App. LEXIS 2467
- **Precedential status:** Published
- **Opinion:** Concurrence by Clark
- **Judges:** Clark, Martin, Vaughn
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6733116

## Opinion text

Judge Clark
concurring.
I concur in the result and concede that petitioners requested “a percentage reduction of all farm property in Jones County.” However, in their brief and in the hearing before this Court, the petitioners contend that they are challenging only the application of valuation schedules to their individual tracts. Further, in the hearing before this Court counsel for respondent Jones County Board of Equalization and Review indicated that said respondent had no objection to now applying the valuation schedules to the individual tracts of the petitioners. Under these circumstances, it is my opinion that this cause should be remanded to the Jones County Board of Equalization and Review so that it may determine if, as so indicated to this Court, it now elects to apply the valuation schedules to the individual tracts of the petitioners.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6733116. Public record. Not legal advice.