In the Matter of the Appeal of FAYETTEVILLE HOTEL ASSOCIATES, a North Carolina Limited Partnership, from the appraisal of certain real property by the Cumberland County Board of Equalization.

Sandman & Strickland, P.A. by Nelson G. Harris, Raleigh, for petitioner-appellant.

Danny G. Higgins, Deputy County Attorney, for respondent-appellee.

PER CURIAM.

AFFIRMED.

ORR, J., did not participate in the consideration or decision of this case.