Supreme Court of North Carolina February 28, 2003, 681PA01 (In Re Appeal of the Greens of Pine Glen Ltd. Partnership)

EDMUNDS, Justice.

Respondent The Greens of Pine Glen, Limited Partnership (taxpayer), instituted this action against petitioner Durham County to review petitioner’s ad valorem tax valuation of taxpayer’s property, The Greens of Pine Glen, which is located in Durham, North Carolina.