Citation Codes Equivalent Citations citation codes Docket Number No. 93A90 Attorney(S) Smith, Daly Skinner, P.A., by Lloyd C. Smith, Jr., Roswald B. Daly, Jr., for respondent- Baker, Jenkins Jones, P.A., by Robert C. Jenkins W. Hugh Jones, Jr., taxpayer- Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. IN THE MATTER OF: THE APPEAL OF ELE, INC., FROM THE DENIAL OF PRESENT USE VALUE TREATMENT FOR CERTAIN OF ITS REAL PROPERTY BY THE BERTIE COUNTY BOARD OF COMMISSIONERS FOR 1986 PER CURIAM. The decision of the Court of Appeals is Affirmed.