HILL, Judge.
Here, we review the acts of the North Carolina Property Tax Commission, a state administrative agency, to determine whether the evidence presented to the Commission supported its conclusions. In reviewing the orders of state agencies, this Court may not make findings of fact contrary to the Commission when the findings of the Commission are supported by "competent, material, and substantial evidence." In re Appeal of Amp, Inc., 287 N.C. 547, 561...
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