In re Appeal of Whittington

ARNOLD, Chief Judge.

The significant issue before this Court is whether tobacco allotments must be considered as an element of value in appraising all *260tracts of real property. Appellant contends that the Property Tax Commission, sitting as the State Board of Equalization and Review, erred in determining that tobacco allotments must be considered. We disagree.

Upon judicial review of a final order of the Property Tax Commission, “[i]ts orders with reference to such valuations and standards of value are final and conclusive, subject only to judicial review for errors of law or abuse of…