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THE VILLAGES AT RED BRIDGE, LLC v. WEISNER

No. COA10-723.

704 S.E.2d 925 (2011)

THE VILLAGES AT RED BRIDGE, LLC, Petitioner, v. J. Brent WEISNER, in his capacity as Cabarrus County Tax Administrator, Respondent.

Court of Appeals of North Carolina.

February 15, 2011.

Attorney(s) appearing for the Case

Ferguson, Scarbrough, Hayes, Hawkins & DeMay, P.A., Concord, by James E. Scarbrough , for petitioner-appellant.

Richard M. Koch , Cabarrus County Attorney, for respondent-appellee.

BRYANT, Judge.

Where a party fails to exhaust the administrative remedies provided by statute, it may not seek a writ of mandamus as an alternative route to judicial review, and a trial court properly dismisses the party's petition for lack of subject matter jurisdiction.

Facts

This case concerns a dispute over property tax valuations. Petitioner, The Villages at Red Bridge, L.L.C., owns a forty-acre tract of land ("the property") in the town...

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