In Re Appeal of Odom

CLARK, Judge.

In reviewing decisions of the North Carolina Property Tax Commission, a state administrative agency, we must determine whether the evidence presented to the Commission supported its conclusions.

The scope of appellate review is defined by G.S. 105-345.2, which provides in part as follows:

“(b) . . . The court may affirm or reverse the decision of the Commission, declare the same null and void, or remand the case for further proceedings; or it may reverse or modify the decision if the substantial rights of the appellants have been prejudiced because the Commission’s findings,…