In re Tillman

TYSON, Judge.

Rollie and Mary Tillman ("the Tillmans") appeal from a final decision of the North Carolina Property Tax Commission ("Commission"), which affirmed Durham County's *912assessed value of their residence for ad valorem taxes for the 2005 tax year. We affirm.

I. Background

The Tillmans' residence is located at 421 Cedar Berry Lane in Chapel Hill, North Carolina. The subject property is a condominium unit located in The Cedars of Chapel Hill ("the Cedars"), an adult residential continuing care retirement community. Residents of the Cedars are afforded a wide range of amenities such as "a…