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MATTER OF GREENSBORO OFFICE PARTNERSHIP

No. 8410PTC556.

325 S.E.2d 24 (1985)

In the Matter of The Appeals of the GREENSBORO OFFICE PARTNERSHIP and the Guilford County Tax Supervisor From the Valuation of the Wachovia Bank Building in Greensboro, NC by the Guilford County Board of Equalization and Review For 1982.

Court of Appeals of North Carolina.

February 5, 1985.

Attorney(s) appearing for the Case

Smith, Moore, Smith, Schell & Hunter by Larry B. Sitton and E. Garrett Walker, Greensboro, for petitioner-appellant.

William B. Trevorrow, Greensboro, for respondent-appellee.

HEDRICK, Chief Judge.

The scope of appellate review is set forth in G.S. 105-345.2, which in pertinent part provides:

(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; or it may reverse or modify the decision if the substantial rights of the appellants have been prejudiced because the Commission's findings, inferences, conclusions or decisions are:

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