441 S.E.2d 550 (1994)
336 N.C. 69
In the Matter of the Appeal of the ATLANTIC COAST CONFERENCE.
No. 464A93.Supreme Court of North Carolina.
April 8, 1994.Guilford County Attorney's Office by Jonathan V. Maxwell, County Atty., and Joyce L. Terres, Asst. County Atty., Greensboro, for Taxing Authority-appellant.
Smith Helms Mulliss & Moore, L.L.P. by Bynum M. Hunter, Greensboro, for Atlantic Coast Conference-appellee.
PER CURIAM.
AFFIRMED.