In re: Nelson

IN THE COURT OF APPEALS OF NORTH CAROLINA No. COA25-1169 Filed 1 July 2026 Property Tax Commission, No. 24PTC0499 IN THE MATTER OF THE APPEAL OF: JAMES NELSON, JR., TRUSTEE, Appellant, FROM THE DECISION OF THE WAKE COUNTY BOARD OF EQUALIZATION AND REVIEW Appeal by appellant from decision of the North Carolina Property Tax Commission 27 October 2025. Heard in the Court of Appeals 3 June 2026. James Nelson, Jr., pro se appellant. Wake County Attorney’s Office, by Kenneth R. Murphy, III, for appellee. ARROWOOD, Judge. James Nelson Jr. (“appellant”) appeals from the decision of the North Carolina…