**NOT FINAL**

IN THE SUPREME COURT OF NORTH CAROLINA

No. 299A99

FILED 3 DECEMBER 1999

NICHOLAS A. HARDY

    v.

MOORE COUNTY, MOORE COUNTY TAX DEPARTMENT, WILEY BARRETT, and PHILLIP I. ELLEN

    Appeal pursuant to N.C.G.S. § 7A-30(2) from the decision of a divided panel of the Court of Appeals, ___ N.C. App. ___, 515 S.E.2d 84 (1999), affirming an order entered by Albright, J., in Superior Court, Moore County. Heard in the Supreme Court 16 November 1999.
    Van Camp, Hayes & Meacham, P.A., by Michael J. Newman, for plaintiff-appellant.

    Robert V. Suggs for defendant-appellees Moore County and Moore County Tax Department.

    Bruce T. Cunningham, Jr., for defendant-appellees Wiley Barrett and Phillip I. Ellen.

    PER CURIAM.

    AFFIRMED.

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