In Re the Appeal of Perry-Griffin Foundation

EAGLES, Judge.

The Board brings forth two assignments of error concerning the Tax Commission’s final decision. These assignments of error present the following issues: (1) whether the Tax Commission erred in its reversal of the Pamlico County Board’s valuation of the property; and (2) whether the Tax Commission’s decision places uniformity in assessments at risk. After a thorough and careful review of the record, we affirm the final decision of the Tax Commission.

I

Initially, we note the important competing interests involved in this case in light of this Court’s statement in In Re Appeal of…