In Re the Appeal of Morgan

The majority holds that a failure to list property cannot constitute an “immaterial irregularity” under N.C. Gen. Stat. § 105-394 (2005) unless the failure was due to a clerical or administrative error. I believe that the majority has inserted language into the statute. I would hold that the plain language of the statute without alteration and this Court’s opinion in In re Appeal of Dickey, 110 N.C. App. 823, 431 S.E.2d 203 (1993), require reversal of the Property Tax Commission.

I agree with the North Carolina Association of County Commissioners’ assertion in its amicus brief that the…