In Re the Appeal of Owens

BRYANT, Judge.

The preliminary procedural history and facts for this case are set forth in our previous decision, In re Appeal of Owens, 132 N.C. App. 281, 511 S.E.2d 319 (1999).

On remand, the Property Tax Commission (Commission) reviewed the transcript and evidence presented at its 1997 hearing. The Commission affirmed Rutherford County’s (County) revaluation of taxpayers’ property. Specifically, the Commission found that: no probative evidence was offered as to the cost and comparable sales approach; at the time of the general appraisal, there was a lack of comparable sales in the County and…