In Re the Appeal of the Chapel Hill Residential Retirement Center, Inc.

WELLS, Judge.

The scope of appellate review of cases from the Property Tax Commission is set by G.S. 105-345.2. See In re McElwee, 304 N.C. 68, 283 S.E. 2d 115 (1981). Subsection (b) of that statute provides, in part, that the appellate court shall decide all relevant questions of law and interpret constitutional and statutory provisions. Subsection (b) further provides that the appellate court may grant relief if the taxpayer’s substantial rights have been prejudiced because the Commission’s findings, inferences, conclusions or decisions are:(1) In violation of constitutional provisions;…