HUNTER, JR., ROBERT N., Judge.
Mitchell County (the "County") appeals from a final decision of the North Carolina Property Tax Commission (the "Commission") reversing the decision of the Mitchell County Board of Equalization and Review (the "County Board"). Upon review, we affirm the Commission's decision.
I. Facts & Procedural History
Blue Ridge Housing of Bakersville, LLC ("Blue Ridge Housing") owns Cane Creek Village, the property at issue...
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