NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
14 PTC 0038, Appeal of Headwaters at Banner Elk, LLC v. Avery County, 36 unimproved lots, appellant used a comparative market analysis report. "The Appellants did not support its opinion of value…using any of the three generally accepted methods of appraisal (i.e. the cost approach, the sales comparison approach or the income capitalization approach); and there was no market value appraisal establishing the market value for the subject lots as of January 1, 2014"