In Re the Appeal of General Tire, Inc.

ORR, Judge.

The County argues four errors on appeal. For the following reasons, we hold that the Property Tax Commission (hereinafter the Commission) did not err in dismissing the County’s appeal and therefore affirm its order of 2 March 1990.

The standard of review of a decision of the Property Tax Commission is under N.C. Gen. Stat. § 105-345.2 (1989). In re McElwee, 304 N.C. 68, 74, 283 S.E.2d 115, 119 (1981). This procedure for review is the same as that under the Administrative Procedure Act, Chapter 150B (formerly Chapter 150A). Id. Under § 105-345.2,

The court may affirm or reverse the…