Appeal of Bobby J. Allred, et al

95 PTC 101 and 96 PTC 121, Appeal of Bobby J. Allred, et al v. Randolph County, remand from Supreme Court. "Pursuant to G.S.. 105-290(3), the valuation assigned to the Taxpayers' property by the 1995 and 1996 Randolph County Board of Equalization and Review should be confirmed in every respect."

73PA98, Appeal of Bobby J. Allred, et al v. Randolph County, Supreme Court case of COA97-78, 95 PTC 101, and 96 PTC 121. "We, therefore, reverse the decision of the Court of Appeals and remand to the court for further remand to the Property Tax Commission for its redetermination in a manner consistent with this opinion."

COA97-78, Appeal of Bobby J. Allred, et al v. Randolph County, Court of Appeals case of 95 PTC 101. "For the foregoing reasons, we find no error and affirm the Commission's final order."

95 PTC 101 and 96 PTC 121, Appeal of Bobby J. Allred, et al v. Randolph County, County failed to consider sale. "The Taxpayer did produce competent, material and substantial evidence that the value assigned by the County Tax Assessor was substantially greater than the true value in money of the subject property as of January 1, 1995 and January 1, 1996."