In re R.J. Reynolds Tobacco Co.

MARTIN (Harry C.), Judge.

First, Reynolds contends that the Property Tax Commission should have dismissed the appeal. Reynolds argues that the right to appeal is controlled by N.C.G.S. 105-324(b) and that neither the tax supervisor nor the assistant county attorney has the authority to give notice of appeal under the statute. Pertinent parts of the statute are:

§ 105-324. Appeals to Property Tax Commission from listing and valuation decisions of boards of equalization and review . . .(b) Any property owner of a county or member of the board of county commissioners or board of equalization and…