Appeal of Ronald W. Follmann

15 PTC 0140, Appeal of Ronald W. Follmann v. Transylvania County, increase under G.S.. 105-287. "Since a physical change to the property occurred during tax year 2014, G.S.. 105-287 requires the County Tax Assessor to increase or decrease the appraised value, as determined under G.S.. 105-286, to recognize a change to the property's value resulting from one or more of the reasons provided in the statute."