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APPEAL OF ODOM

No. 8110PTC599.

289 S.E.2d 83 (1982)

In The Matter of The Appeal of F. L. ODOM, Jr. From the Final Decision of the Property Tax Commission, Concerning Valuation of his Retail Store, 239 E. Main St., Ahoskie, N. C.

Court of Appeals of North Carolina.

March 16, 1982.

Attorney(s) appearing for the Case

F. L. Odom, Jr., pro se, petitioner-appellant.

Revelle, Burleson, Lee & Revelle by L. Frank Burleson, Jr., Murfreesboro, for respondent-appellee, Hertford County.

CLARK, Judge.

In reviewing decisions of the North Carolina Property Tax Commission, a state administrative agency, we must determine whether the evidence presented to the Commission supported its conclusions.

The scope of appellate review is defined by G.S. 105-345.2, which provides in part as follows:

"(b) ... The court may affirm or reverse the decision of the Commission, declare the same null and void, or remand the case for further proceedings...

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