Appeal of Kathy L. Patton

14 PTC 013, Appeal of Kathy L. Patton v. Craven County, application denial for present-use value, proper venue to consider Appellant's appeal. "The 3.77 acre portion of the subject Parcel is not used by the Appellant for the growing of trees which is a statutory requirement for the property to be assessed at present-use value for tax year 2013."