In Re the Appeals of Barham

WELLS, Judge.

The scope of review for cases appealed from the Property Tax Commission is governed by N.C. Gen. Stat. § 105-345.2 (1979) which in pertinent part provides:(b) [T]he court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and determine the meaning and applicability of the terms of any Commission action. The court . . . may reverse or modify the decision if the substantial rights of the appellants have been prejudiced because the Commission’s findings, inferences, conclusions or decisions are:(1) In violation of constitutional…