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The North Carolina town of Beech Mountain is situated in both Avery and Watauga Counties. It is located at the top of Beech Mountain and is the highest town east of the Rockies. In the early 20th century, there was a popular amusement park in town, but by the time it was incorporated in 1981, the park was no longer in existence. In 1987, the town made an attempt to secede from Watauga County based on the taxation policies of the county. That attempt was not successful.

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