Appeal of Rollie and Mary W. Tillman

COA07-555, Appeal of Rollie and Mary W. Tillman v. Durham County, Court of Appeals case of 05 PTC 231. "The value of the membership fee was properly included in the real property's assessed value." 

05 PTC 231, Appeal of Rollie and Mary W. Tillman v. Durham County, adult residential continuing care retirement community, membership fee. "The Appellants, in the Application for Hearing, object to the decision of the County Board on the ground that the County Board employed an arbitrary or illegal method of appraisal in reaching the assessed value of the subject property because the County Board affirmed an assessment that included a non-refundable membership fee totaling $45,600 that was coupled with the Appellants' purchase of their residence at The Cedars."