NORTH CAROLINA PROPERTY TAX COMMISSION From Jackson County In The Matter of the Appeal of: Whiteside Estates, Inc.

Richard Melvin, Franklin, for Whiteside Estates.

Charles C. Meeker, Raleigh, for Jackson County.

Prior report: 136 N.C.App. 360, 525 S.E.2d 196.

ORDER

Upon consideration of the petition filed by Petitioner (Whiteside Estates, Inc.) in this matter for a writ of certiorari to review the decision of the North Carolina Court of Appeals, the following order was entered and is hereby certified to the North Carolina Court of Appeals:

"Denied by order of the Court in conference, this the 6th day of April 2000."