458 S.E.2d 921 (N.C.App. 1995), 9310PTC1319, Appeal of Belk-Broome Co.
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- Arizona - 625 P.2d 354 (Ariz.App. Div. 2 1981), 2 CA-CIV 3717, Magna Inv. & Development Corp. v. Pima County
- Maryland - 569 A.2d 706 (Md.App. 1990), 819, Supervisor of Assessments of Prince George's County v. Berman
- Minnesota - 482 N.W.2d 785 (Minn. 1992), C5-91-1298, Montgomery Ward & Co., Inc. v. County of Hennepin
- North Carolina - 215 S.E.2d 752 (N.C. 1975), 99, Appeal of AMP Incorporated
- North Carolina - 325 S.E.2d 24 (N.C.App. 1985), 8410PTC556, Matter of Greensboro Office Partnership
