W.R. Co. v. North Carolina Property Tax Commission

VAUGHN, Judge.

Judicial review of a decision of the Property Tax Commission sitting as the State Board of Equalization and Review is pursuant to G.S. 150A-51, which provides:

The court may affirm the decision of the agency or remand the case for further proceedings; or it may reverse or modify the decision if the substantial rights of the petitioners may have been prejudiced because the agency findings, inferences, conclusions, or decisions are:(1) In violation of constitutional provisions; or(2) In excess of the statutory authority or jurisdiction of the agency; or(3) Made upon unlawful…