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NO. COA10-453 NORTH CAROLINA COURT OF APPEALS Filed: 17 May 2011 IN THE MATTER OF: APPEAL OF PARKDALE AMERICA, from the decision of the Davidson County Board of Equalization and Review concerning the valuation of certain real property for the tax year 2007.

From the North Carolina Property Tax Commission No. 07 PTC 375

Taxation -- Property Tax Commission -- findings and conclusions -- not sufficient A decision of the Property Tax Commission affirming appraised values was remanded for specific findings and conclusions where the Commission's order did not explain why the County's methods ascertained true value despite being arbitrary or illegal.

NO. COA10-453 NORTH CAROLINA COURT OF APPEALS Filed: 17 May 2011 IN THE MATTER OF: APPEAL OF PARKDALE AMERICA, from the decision of the Davidson County Board of Equalization and Review concerning the valuation of certain real property for the tax year 2007.

From the North Carolina Property Tax Commission No. 07 PTC 375

Appeal by taxpayer from final decision entered 3 November 2009 by the North Carolina Property Tax Commission. the Court of Appeals 26 October 2010. Parker Poe Adams & Bernstein LLP, by Charles C. Meeker, for respondent. Bell, Davis & Pitt, P.A., by John A. Cocklereece, Jr., D. Anderson Carmen, and Justin M. Hardy, for taxpayer. HUNTER, JR., Robert, N., Judge. Parkdale decision of America, the LLC ("Parkdale") Tax appeals from a final Heard in

Property

Commission

upholding

Davidson

County's (the "County") 2007 ad valorem property tax valuation of two textile mills located in Lexington and Thomasville, North Carolina. Parkdale contends the County's valuation exceeds the

properties' true value in violation of N.C. Gen. Stat.

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North Carolina Law