{
  "id": 2493879,
  "name": "IN THE MATTER OF: THE APPEAL OF ELE, INC., from the denial of present use value treatment for certain of its real property by the Bertie County Board of Commissioners for 1986",
  "name_abbreviation": "In re the Appeal of Ele, Inc.",
  "decision_date": "1990-10-03",
  "docket_number": "No. 93A90",
  "first_page": "468",
  "last_page": "468",
  "citations": [
    {
      "type": "official",
      "cite": "327 N.C. 468"
    }
  ],
  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [
    {
      "cite": "388 S.E.2d 241",
      "category": "reporters:state_regional",
      "reporter": "S.E.2d",
      "year": 1990,
      "opinion_index": -1
    },
    {
      "cite": "97 N.C. App. 253",
      "category": "reporters:state",
      "reporter": "N.C. App.",
      "case_ids": [
        8520326
      ],
      "year": 1990,
      "opinion_index": -1,
      "case_paths": [
        "/nc-app/97/0253-01"
      ]
    }
  ],
  "analysis": {
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    "sha256": "fbc7eec658308ab90471e97424cbe7289bda10d38e7cf29874ebdd37abd5520e",
    "simhash": "1:099df5be22f1647c",
    "word_count": 171
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  "last_updated": "2023-07-14T20:39:47.348264+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "IN THE MATTER OF: THE APPEAL OF ELE, INC., from the denial of present use value treatment for certain of its real property by the Bertie County Board of Commissioners for 1986"
    ],
    "opinions": [
      {
        "text": "PER CURIAM.\nThe decision of the Court of Appeals is\nAffirmed.",
        "type": "majority",
        "author": "PER CURIAM."
      }
    ],
    "attorneys": [
      "Smith, Daly & Skinner, P.A., by Lloyd C. Smith, Jr., and Roswald B. Daly, Jr., for respondent-appellant.",
      "Baker, Jenkins & Jones, P.A., by Robert C. Jenkins and W. Hugh Jones, Jr., taxpayer-appellee."
    ],
    "corrections": "",
    "head_matter": "IN THE MATTER OF: THE APPEAL OF ELE, INC., from the denial of present use value treatment for certain of its real property by the Bertie County Board of Commissioners for 1986\nNo. 93A90\n(Filed 3 October 1990)\nAPPEAL of right by appellant Bertie County pursuant to N.C.G.S. \u00a7 7A-30(2) (1989) from the decision of a divided panel of the Court of Appeals, 97 N.C. App. 253, 388 S.E.2d 241 (1990), affirming the Final Decision of the Property Tax Commission, sitting as the State Board of Equalization and Review, dated 10 March 1988, which reversed the decision of the Bertie County Board of Commissioners denying present use value assessment and taxation for certain property for the years 1984, 1985, and 1986. Heard in the Supreme Court 4 September 1990.\nSmith, Daly & Skinner, P.A., by Lloyd C. Smith, Jr., and Roswald B. Daly, Jr., for respondent-appellant.\nBaker, Jenkins & Jones, P.A., by Robert C. Jenkins and W. Hugh Jones, Jr., taxpayer-appellee."
  },
  "file_name": "0468-01",
  "first_page_order": 506,
  "last_page_order": 506
}