AFFIRMED.
Justice Orr did not participate in the consideration or decision of this case.
In re Sears, Roebuck & Co., 342 N.C. 888 (1996)
March 8, 1996
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Supreme Court of North Carolina
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No. 387PA95
342 N.C. 888
IN THE MATTER OF: The Appeal of SEARS, ROEBUCK AND COMPANY from the Appraisal of Certain Real Property by the Catawba County Board of Equalization and Review for 1991 AND IN THE MATTER OF: The Appeal of J.C. PENNEY COMPANY, INC., from the Appraisal of Certain Real Property by the Catawba County Board of Equalization and Review for 1991
No. 387PA95
(Filed 8 March 1996)
On discretionary review pursuant to N.C.G.S. § 7A-31 of a unanimous unpublished decision of the Court of Appeals, 119 N.C. App. 800, 461 S.E.2d 36 (1995), reversing a final decision of the North Carolina Property Tax Commission entered 30 December 1993 and remanding for a new hearing. Heard in the Supreme Court 14 February 1996.
Johnson, Mercer, Hearn & Vinegar, P.L.L.C., by Charles H. Mercer, Jr., and Shawn D. Mercer; and O’Keefe, Ashenden, Lyons & Ward, by Mark R. Davis, for petitioner-appellees Sears, Roebuck and Company and J. C. Penney Company.
Patrick, Harper & Dixon, by Robert Oren Eades, for respondent-appellant Catawba County.