The Union County Board of Equalization and Review on Wednesday voted to uphold county valuations for four Martin Marietta Materials quarry parcels after hearing testimony about ongoing mining operations, reclamation costs and comparable land sales.

The decision leaves the county's combined assessed value of the parcels substantially unchanged. County staff told the board the parcels comprise roughly 298.688 acres with a combined 2025 assessment of about $14,598,600; Martin Marietta's representative argued the usable market value is substantially lower because much of the acreage is actively mined or reclaimed.

Why it matters: The parcels are contiguous to existing quarry operations and lie along key corridors (Highway 74 and Rocky River Road); their treatment affects how mined land is appraised across the county and how future reclamation liabilities are considered in assessments.

County staff and the taxpayer offered different approaches. Andrew Delaney of Ducharme McMillan Associates, representing Martin Marietta, told the board the site should be treated as an operating quarry with limited immediate development potential. Delaney presented an equity analysis of local quarries and a land-sales approach and said comparable values supported an indicated land value in the low- to mid-single-digit millions rather than the county's higher assessment. Delaney argued the quarry life cycle imposes long-term costs for remediation, water management and monitoring that depress market value.

The county's appraiser, Mr. Hunter, said assessors applied industrial land rates where appropriate, then gave reductions for quarried (mined-out) portions. Hunter said the county applied a 50% reduction to areas actually excavated and a 15% reduction on about 14 acres of another parcel to account for operational limitations. He also noted the county does not assess mineral rights.

Board members pressed both sides on the comparables and methodology. County staff pointed to nearby industrial and assemblage sales and to several Martin Marietta-operated quarries in Mecklenburg and neighboring counties as equity comparables. The taxpayer emphasized that active mine areas and water-filled pits make the parcels far less marketable for development without expensive remediation.

After discussion the board took a combined vote on the group of appeals and voted to uphold the county valuations. The motion was made and seconded on the record; the board carried the motion.

The board's written decisions will be mailed under existing statute timelines. The board did not order additional reductions or direct new remedial actions; rather it upheld the assessor's figures as presented.