N.C. Gen. Stat. » Chapter 105

N.C. Gen. Stat. § 105-345.2

Record on appeal; extent of review

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(a) On appeal the court shall review the record and the issues raised in accordance with the rules of appellate procedure, and any alleged irregularities in procedures before the Property Tax Commission, not shown in the record, shall be considered under the rules of appellate procedure.

(b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and determine the meaning and applicability of the terms of any Commission action. The court may affirm or reverse the decision of the Commission, declare the decision 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, inferences, conclusions, or decisions are any of the following:

(1) In violation of constitutional provisions.

(2) In excess of statutory authority or jurisdiction of the Commission.

(3) Made upon unlawful proceedings.

(4) Affected by other errors of law.

(5) Unsupported by competent, material, and substantial evidence in view of the entire record as submitted.

(6) Arbitrary or capricious.

(c) In making these determinations, the court shall review the whole record or the portions of it that are cited by any party, and due account shall be taken of the rule of prejudicial error. The appellant shall not be permitted to rely upon any grounds for relief on appeal that were not set forth specifically in the appellant's notice of appeal filed with the Commission. (1979, c. 584, s. 3; 2023-54, s. 12.)

 

Notes of Decisions
Cited in 111 cases (7 in the last 5 years), 1981–2025 · leading case: In Re Appeal of the Greens of Pine Glen Ltd. Partnership
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In Re Appeal of the Greens of Pine Glen Ltd. Partnership (2003) nc · cites it 12× “We review decisions of the Commission pursuant to N.C.G.S. § 105-345.2. N.C.G.S. § 105-345.”
In Re the Appeal of Perry-Griffin Foundation (1993) ncctapp · cites it 7× “The Pamlico County Board’s valuation was based on the assumption that residential and recreational development was the highest and best use of Foundation-taxpayer’s property. The Pamlico County Board argues that this reversal was “unlawful, unreasonable, unjust and unwarranted.”
In Re the Appeal of Owens (1999) ncctapp · cites it 12× “Our review of a final decision of the Commission is governed by N.C.G.S. § 105-345.2(b) (1997), which states: *286 (b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory…”
In Re the Appeal of Owens (2001) ncctapp · cites it 6× “This Court’s review of a final decision of the Commission is governed by N.C.G.S. § 105-345.2, which states: (b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and…”
MAO/Pines Associates, Ltd. v. NEW HANOVER CTY. BD. OF EQUAL. (1994) ncctapp · cites it 10× “N.C. Gen. Stat. § 105-345.2 (1992) “is the controlling judicial review statute for appeals from the Property Tax Commission.”
In Re the Appeal of ELE, Inc. (1990) ncctapp · cites it 13× “de all relevant questions of law and interpret constitutional and statutory provisions to determine whether the decision of the Commission is in violation of constitutional provisions; in excess of statutory authority or jurisdiction of the Commission; made upon unlawful…”
In Re Appeal of the Master's Mission (2002) ncctapp · cites it 17× “On 30 April 2001, the Commission entered a Final Decision granting the County’s motion to dismiss TMM’s appeal, affirming the decision of the Board, and denying tax-exempt status to TMM.”
In Re Appeal of Blue Ridge Mall LLC (2011) ncctapp · cites it 5× “N.C. Gen. Stat. § 105-345.2 (b) (2009). The County first contends the taxpayer failed to rebut the presumption of correctness by producing competent, material and substantial evidence tending to show the County used an arbitrary or illegal method of valuation and the County’s…”
In Re Appeal of Parsons (1996) ncctapp · cites it 6× “N.C. Gen. Stat. § 105-345.2 (1995). Thus, a review of the Commission’s decision requires this Court to review the whole record.”
In Re IBM Credit Corp. (2009) ncctapp · cites it 4× “” N.C. Gen. Stat. § 105-345.2 (b) (2007). After deciding essential questions of law, this Court is authorized, if necessary, to “remand the case for further proceedingsf.”
In re Appeal of Parkdale Mills (2013) ncctapp · cites it 4× “N.C. Gen. Stat. § 105-345.2 (b) (2011). Our Supreme Court has noted, “[a]n act is arbitrary when it is done without adequate determining principle.”
In Re Appeal of Winston-Salem Joint Venture (2001) ncctapp · cites it 8× “N.C. Gen. Stat. § 105-345.2 (b) (1999) governs the standard of appellate review as to property valuations, stating that the appellate Court “shall decide all relevant questions of law, interpret constitutional and statutory provisions, and determine the meaning and applicability…”
Show all 111 citing cases →
— N.C. Gen. Stat. § 105-345.2(1992) — 1 case
In re the Appeal of R. W. Moore Equipment Co. (1994) ncctapp
— N.C. Gen. Stat. § 105-345.2(5) — 2 cases
In re the Appeal of Dickey (1993) ncctapp
In Re the Appeal of the Maharishi Spiritual Center of America (2002) ncctapp
— N.C. Gen. Stat. § 105-345.2(b) — 33 cases
In Re Appeal of the Greens of Pine Glen Ltd. Partnership (2003) nc “We review decisions of the Commission pursuant to N.C.G.S. § 105-345.2. N.C.G.S. § 105-345.”
In Re the Appeal of Owens (2001) ncctapp “This Court’s review of a final decision of the Commission is governed by N.C.G.S. § 105-345.2, which states: (b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory provisions, and…”
In Re Appeal of Blue Ridge Mall LLC (2011) ncctapp “N.C. Gen. Stat. § 105-345.2 (b) (2009). The County first contends the taxpayer failed to rebut the presumption of correctness by producing competent, material and substantial evidence tending to show the County used an arbitrary or illegal method of valuation and the County’s…”
In Re the Appeal of Owens (1999) ncctapp “Our review of a final decision of the Commission is governed by N.C.G.S. § 105-345.2(b) (1997), which states: *286 (b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory…”
Johnston v. Gaston County (1984) ncctapp
— N.C. Gen. Stat. § 105-345.2(b)(1) — 1 case
In Re the Appeal of R. J. Reynolds Tobacco Co. (1985) ncctapp
— N.C. Gen. Stat. § 105-345.2(b)(2) — 3 cases
In the Matter of Appeal of Belk-Broome Co. (1995) ncctapp
Matter of Moses H. Cone Memorial Hosp. (1994) ncctapp
In re Appeal of Corbett (2000) ncctapp
— N.C. Gen. Stat. § 105-345.2(b)(4) — 5 cases
In Re the Appeal of ELE, Inc. (1990) ncctapp “de all relevant questions of law and interpret constitutional and statutory provisions to determine whether the decision of the Commission is in violation of constitutional provisions; in excess of statutory authority or jurisdiction of the Commission; made upon unlawful…”
In re Hotel L'Europe (1994) ncctapp
In re Harris Teeter, LLC (2021) nc
In re the Appeal of Duke Power Co. (1986) ncctapp
In re Harris Teeter, LLC (2021) nc
— N.C. Gen. Stat. § 105-345.2(b)(5) — 5 cases
In Re the Appeal of Perry-Griffin Foundation (1993) ncctapp “The Pamlico County Board’s valuation was based on the assumption that residential and recreational development was the highest and best use of Foundation-taxpayer’s property. The Pamlico County Board argues that this reversal was “unlawful, unreasonable, unjust and unwarranted.”
In Re the Appeal of Owens (1999) ncctapp “Our review of a final decision of the Commission is governed by N.C.G.S. § 105-345.2(b) (1997), which states: *286 (b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory…”
In Re the Appeal of Southview Presbyterian Church (1983) ncctapp
Matter of Moses H. Cone Memorial Hosp. (1994) ncctapp
In re R.J. Reynolds Tobacco Co. (1981) ncctapp
— N.C. Gen. Stat. § 105-345.2(c) — 14 cases
MAO/Pines Associates, Ltd. v. NEW HANOVER CTY. BD. OF EQUAL. (1994) ncctapp “N.C. Gen. Stat. § 105-345.2 (1992) “is the controlling judicial review statute for appeals from the Property Tax Commission.”
In Re the Appeal of Owens (1999) ncctapp “Our review of a final decision of the Commission is governed by N.C.G.S. § 105-345.2(b) (1997), which states: *286 (b) So far as necessary to the decision and where presented, the court shall decide all relevant questions of law, interpret constitutional and statutory…”
Appeal of Philip Morris USA (1998) ncctapp
In Re the Appeal of Perry-Griffin Foundation (1993) ncctapp “The Pamlico County Board’s valuation was based on the assumption that residential and recreational development was the highest and best use of Foundation-taxpayer’s property. The Pamlico County Board argues that this reversal was “unlawful, unreasonable, unjust and unwarranted.”
In Re the Appeal of Mount Shepherd Methodist Camp (1995) ncctapp
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