In re: Nelson — Comparative Assessment Data Sufficient to Rebut Property Tax Presumption Without Expert Appraisal
The North Carolina Court of Appeals reversed the Property Tax Commission’s dismissal of a pro se Wake County taxpayer’s appeal, holding that comparative assessment data showing identical land values applied to materially different lots — and a resulting per-acre value more than double neighboring properties — constitutes sufficient evidence to rebut the presumption of assessment correctness under N.C.G.S. § 105-283, without requiring an expert appraisal or formal sales-comparison analysis.