Court of Appeals of North Carolina November 2, 2004, No. COA03-1560 (In re Appeal of Schwartz & Schwartz, Inc.)

MARTIN, Chief Judge.

Schwartz & Schwartz, Inc. (“taxpayer”) appeals from a decision of the North Carolina Property Tax Commission (“Commission”) confirming the Caldwell County Board of Equalization and Review’s valuation of taxpayer’s property at $5,735,300.

The property subject to this appeal is an abandoned furniture plant located in the city of Lenoir, Caldwell County, North Carolina.