Record #:

17488

Author(s):

Lewis, Henry W.

Abstract:

The North Carolina Supreme Court's decision in Bowie v. West Jefferson allowed the towns of West Jefferson and Morehead City to list, value, and re-value all property for the purposes of taxation separately from and without regard for valuation of property for purposes of state and county taxation. This article discusses the implications of this ruling for other North Carolina towns and cities.

Source:

Popular Government (NoCar JK 4101 P6), Vol. 16 Issue 7, Apr 1950, p6-11

Subject(s):

Taxation--North Carolina--Property