Belk's Department Store, Inc. v. . Guilford County

The plaintiff contends that the action of the State Board of Assessment in fixing the value of its property for purposes of taxation was a quasi-judicial act and, therefore, subject to court review, *444wbicb may be bad by certiorari, since the statute does not provide for an appeal to the court. Upon this theory, the propriety or necessity for review would be referred to the general power of the court to supervise inferior courts and tribunals with respect to judicial acts, and in this State the scope of such review would be controlled by the rules óf the common law. But plaintiff is not content…