(a) No party to a proceeding before the Property Tax Commission may appeal from any final order or decision of the Commission unless within 30 days after the entry of the final order or decision the party aggrieved by the decision or order files with the Commission a notice of appeal that sets forth specifically the ground or grounds on which the aggrieved party considers the decision or order to be unlawful, unjust, unreasonable, or unwarranted and that includes the errors alleged to have been committed by the Commission.
(b) Any party may appeal from all or any portion of any final order or decision of the Commission in the manner provided in this section. Copy of the notice of appeal shall be mailed by the appealing party, at the time of filing with the Commission, to each party to the proceeding to the addresses as they appear in the files of the Commission in the proceeding. The failure of any party, other than the Commission, to be served with or to receive a copy of the notice of appeal does not affect the validity or regularity of the appeal.
(c) The Commission may on motion of any party to the proceeding or on its own motion set the objections to the final order upon which the appeal is based for further hearing before the Commission.
(d) The appeal lies to the Court of Appeals as provided in G.S. 7A-29. The procedure for the appeal is provided by the rules of appellate procedure.
(e) The Court of Appeals shall hear and determine all matters arising on the appeal, as in this Article provided, and may in the exercise of its discretion assign the hearing of the appeal to any panel of the Court of Appeals. (1979, c. 584, s. 3; 1983, c. 565; 2023-54, s. 11.)
Notes of Decisions
RME Mgmt., LLC v. Chapel H.O.M. Assocs., 795 S.E.2d 641 (N.C. Ct. App. 2017).
· cites it 8× “2d at 225 , we first note that the relevant statute-in terms of intent-is the one that was in effect in 1966, N.C. Gen. Stat. § 105-345 (1965). 1 However, there is no material difference between the 1965-version of section 105-345 and its successor, N.”
In Re the Appeal of Gen. Tire, Inc., 401 S.E.2d 391 (N.C. Ct. App. 1991).
· cites it 14× “” The method and time allowances for appeals from the Property Tax Commission are found under N.C. Gen. Stat. § 105-345 (1985). Under this statute: (a) No party to a proceeding before the Property Tax Commission may appeal from any final order or decision of the Commission…”
Johnston v. Gaston Cnty., 323 S.E.2d 381 (N.C. Ct. App. 1984).
· cites it 5× “In turn, a taxpayer who is unsatisfied with the decision of the Property Tax Commission shall appeal to the North Carolina Court of Appeals, G.S. 105-345, and then to the North Carolina Supreme Court, G.”
Edward Valves, Inc. v. Wake Cnty., 471 S.E.2d 342 (N.C. 1996).
· cites it 6× “Under the North Carolina Machinery Act, a taxpayer may seek relief from an unjust property tax assessment by pursuing one of two avenues: (1) administrative review under N.”
In re Appeal of Parkdale Mills, 741 S.E.2d 416 (N.C. Ct. App. 2013).
· cites it 2× “§ 7A-29 (2011) (stating a party has an appeal of right from any final order of the Property Tax Commission); N.C. Gen. Stat. § 105-345 (d) (2011) (stating an appeal shall be to this Court).”
In Re Appeal of Parkdale Am., 710 S.E.2d 449 (N.C. Ct. App. 2011).
· cites it 2× “§ 7A-29 (2009) (stating a party has an appeal of right from any final order of the Property Tax Commission); N.C. Gen. Stat. § 105-345 (d) (2009) (stating such an appeal shall be to this Court).”
Spiers v. Davenport, 138 S.E.2d 762 (N.C. 1964).
· cites it 2× “Having ascertained both rate and tax, the amount due by each taxpayer must be computed, and the tax books delivered to the tax collector on or prior to the first Monday in October, on which day the taxes are due and payable, G.S. 105-345. The taxpayer may obtain a discount by…”
In Re Appeal of Parker, 664 S.E.2d 1 (N.C. Ct. App. 2008).
· cites it 2× “Taxpayer timely appealed to this Court pursuant to N.C. Gen. Stat. § 105-345 . On appeal, taxpayer contends that the 2007 Halifax County Schedule of Values is insufficient as a matter of law because (1) the present use value schedule does not contain a definition of the soil…”
In re: Davis, 808 S.E.2d 369 (N.C. Ct. App. 2017).
· cites it 2× “§ 97-86 (2015) ("appeal from the decision of [the] Commission to the Court of Appeals for errors of law under the same terms and conditions as govern appeals from the superior court to the Court of Appeals in ordinary civil actions.”
In Re Battle, 601 S.E.2d 253 (N.C. Ct. App. 2004).
· cites it 6× “The preceding facts make clear that taxpayer's first notice of appeal failed to comply with N.C. Gen.Stat. § 105-345(a) because it lacked any grounds on which the taxpayer asserted the Commission erred.”
In re Appeal of Battle Est., 166 N.C. App. 240 (N.C. Ct. App. 2004).
· cites it 6× “The preceding facts make clear that taxpayer’s first notice of appeal failed to comply with N.C. Gen. Stat. § 105-345 (a) because it lacked any grounds on which the taxpayer asserted the Commission erred.”
N.C. Gen. Stat. § 105-345(6): 1 case
Spiers v. Davenport, 138 S.E.2d 762 (N.C. 1964).
“Having ascertained both rate and tax, the amount due by each taxpayer must be computed, and the tax books delivered to the tax collector on or prior to the first Monday in October, on which day the taxes are due and payable, G.S. 105-345. The taxpayer may obtain a discount by…”
N.C. Gen. Stat. § 105-345(a): 3 cases
In Re the Appeal of Gen. Tire, Inc., 401 S.E.2d 391 (N.C. Ct. App. 1991).
“” The method and time allowances for appeals from the Property Tax Commission are found under N.C. Gen. Stat. § 105-345 (1985). Under this statute: (a) No party to a proceeding before the Property Tax Commission may appeal from any final order or decision of the Commission…”
In Re Battle, 601 S.E.2d 253 (N.C. Ct. App. 2004).
“The preceding facts make clear that taxpayer's first notice of appeal failed to comply with N.C. Gen.Stat. § 105-345(a) because it lacked any grounds on which the taxpayer asserted the Commission erred.”
In re Appeal of Battle Est., 166 N.C. App. 240 (N.C. Ct. App. 2004).
“The preceding facts make clear that taxpayer’s first notice of appeal failed to comply with N.C. Gen. Stat. § 105-345 (a) because it lacked any grounds on which the taxpayer asserted the Commission erred.”
N.C. Gen. Stat. § 105-345(d): 1 case
Johnston v. Gaston Cnty., 323 S.E.2d 381 (N.C. Ct. App. 1984).
“In turn, a taxpayer who is unsatisfied with the decision of the Property Tax Commission shall appeal to the North Carolina Court of Appeals, G.S. 105-345, and then to the North Carolina Supreme Court, G.”
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