In Re Ac Valorem Valuation of Property of Pine Raleigh Corp‪.‬

Defendants first principal contention on appeal is that the complaint does not state a claim upon which relief can be granted and that this is necessary to support a default judgment. In determining the sufficiency of a complaint, we are guided by Justice Sharps discussion on the subject in Sutton v. Duke, 277 N.C. 94, 176 S.E.2d 161 (1970), as follows: