In re the Appeal of Becky King Properties, LLC

STEELMAN, Judge.

Where the County appeals from interlocutory orders of the Property Tax Commission, its appeals must be dismissed. Appeals from the Commission are not subject to a “substantial right” exception, and the County’s contentions that the Commission lacked subject matter jurisdiction to enter the orders, and that the orders are therefore void, do not create a right to immediate review of the orders.

I. Factual and Procedural Background

In 2012 appellant Brunswick County (“County”) conducted a revaluation of real property in the county for purposes of establishing ad valorem property…