
    In the Matter of Appeal of Charles H. TAYLOR/Transylvania Tree Farms from the denial of present-use value classification by the Jackson County Board of Equalization and Review for tax year 2000.
    No. 638P03.
    Supreme Court of North Carolina.
    February 5, 2004.
    Robert B. Long, Jr., Asheville, for Charles Taylor and Tree Farms.
    W. Paul Holt, Jr., Sylva, Jeffrey P. Gray, Raleigh, for Jackson County.
    ORDER
   Upon consideration of the petition filed on the 9th day of December 2003 by Charles H. Taylor/Transylvania Tree Farms in this matter for discretionary review of the decision of the North Carolina Court of Appeals pursuant to G.S. 7A-31, 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 5th day of February 2004."

Justices ORR and MARTIN recused.  