In Re the Appeal of the Maharishi Spiritual Center of America

The majority did not properly apply the standards for judicial review of decisions of the North Carolina Property Tax Commission (“Commission”) and has ignored the burden imposed on the taxpayer by N.C. Gen. Stat. § 105-282.1. Accordingly, I respectfully dissent.

*284The Spiritual Center contends and the majority finds that the Commission’s findings and conclusions are unsupported by competent, material and substantial evidence. This standard of review is known as the “whole record” test. N.C. Gen. Stat. § 105-345.2(5) (2001). The whole record test is not “a tool of judicial intrusion.” Rainbow…