Matter of Moses H. Cone Memorial Hosp.

EAGLES, Judge.

Taxpayer appeals from the 24 November 1992 order of the Property Tax Commission (Commission) denying exemption to taxpayer’s child care center for years 1990 and 1991. In that order, the Commission reversed the decision of the Guilford County Board of Equalization and Review (Board) granting taxpayer an exemption for its child care center in 1990 and affirmed the decision of the Board denying the exemption in 1991. After careful review, we conclude that the Commission had no authority to reverse the Board’s 1990 decision because that appeal was not properly before the…