Appeal of Betty J. Daughtridge

14 PTC 0007, Appeal of Betty J. Daughtridge v. Buncombe County, removal from present-use value during audit. "The subject property does not qualify for enrollment in the present-use value program as agricultural land that is actively engaged in the commercial growing of crops, plants, or animals under a sound management plan as that term is defined in N.C. Gen. Stat. § 105-277.7(2)."