Appeal of Mary Louise Boynton Heirs

13 PTC 707, Appeal of Mary Louise Boynton Heirs v. New Hanover County, improved real property. "Since the Appellants failed to present "competent, material and substantial" evidence regarding the above stated issues, the true value of the subject property was New Hanover County's stipulated value of $364,224 as of January 1, 2013."