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APPEAL OF SOUTHVIEW PRESBYTERIAN CHURCH, ETC.

No. 8210PTC547.

302 S.E.2d 298 (1983)

In the Matter of the Appeal of SOUTHVIEW PRESBYTERIAN CHURCH FROM the DENIAL OF its CLAIM FOR EXEMPTION BY the COUNTY BOARD OF EQUALIZATION AND REVIEW FOR 1981.

Court of Appeals of North Carolina.

May 3, 1983.

Attorney(s) appearing for the Case

Williford, Person, Canady & Britt by N.H. Person, Fayetteville, for appellant.

Garris Neil Yarborough, Fayetteville, for appellee.

WELLS, Judge.

The scope of appellate review of cases from the Property Tax Commission is pursuant to G.S. 105-345.2. See In re McElwee, 304 N.C. 68, 283 S.E.2d 115 (1981). Subsection (b) of that statute provides, in part, that the appellate court shall decide all relevant questions of law and interpret constitutional and statutory provisions. Subsection (b) further provides that the appellate court may grant relief if the...

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