In Re the Appeal of Owens

JOHN, Judge.

Appellant County of Rutherford (the County) appeals a final decision of the North Carolina Property Tax Commission (the Commission) appraising certain commercial warehouses owned by appellees Charles D. Owens, Jr. (Owens), and John F. Padgett (Padgett) (jointly “Taxpayers”). The County argues the Commission erred by: 1) rendering findings of fact, conclusions of law and an order “unsupported by competent, material and substantial evidence in view of the entire record;” 2) denying the County’s motion for dismissal at the close of Taxpayers’ evidence; and 3) “denying the County’s…