Appeal of Paul H. Hendrix and Glenn E. Hendrix
Court of Appeal 1975, Appeal of Paul H. Hendrix and Glenn E. Hendrix v. Brunswick County, ocean-front lots valued like lots at more desirable beach's, adjacent lots not being taxed. "With respect to the specific categories of beach property involved in this appeal; namely ocean-front, second-row, third-row and canal-front Lots at Ocean Isle Beach, the appraisals shall be based on the standard prices used in the appraisal of similar lots owned by others." "IT IS FURTHER ORDERED that the county officials list, assess and tax any properties owned by Mr. Williamson which are not being taxed, such as the third-row lots for which no property record cards exist.