APPEAL OF GENERAL TIRE, INC.

No. 9010PTC576.

401 S.E.2d 391 (1991)

102 N.C. App. 38

In the Matter of The APPEAL OF GENERAL TIRE, INC., from the appraisal of certain personal property by the Mecklenburg County Board of Equalization and Review for 1987.

Court of Appeals of North Carolina.

March 5, 1991.


Attorney(s) appearing for the Case

Ruff, Bond, Cobb, Wade & McNair by Hamlin L. Wade, Charlotte, for Mecklenburg County-appellant.

Blakeney, Alexander & Machen by Ernest W. Machen, Jr. and David L. Terry, Charlotte, for General Tire-appellee.


ORR, Judge.

The County argues four errors on appeal. For the following reasons, we hold that the Property Tax Commission (hereinafter the Commission) did not err in dismissing the County's appeal and therefore, affirm its order of 2 March 1990.

The standard of review of a decision of the Property Tax Commission is under N.C. Gen.Stat. § 105-345.2 (1989). In re McElwee, 304 N.C. 68, 74, 283 S.E.2d 115, 119 ...

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