§ 105-345. Right of appeal; filing of exceptions. - North Carolina Statutes

Article24.

Review and Enforcement ofOrders.

§ 105‑345.  Right ofappeal; filing of exceptions.

(a)        No party to aproceeding before the Property Tax Commission may appeal from any final orderor decision of the Commission unless within 30 days after the entry of suchfinal order or decision the party aggrieved by such decision or order shallfile with the Commission notice of appeal and exceptions which shall set forthspecifically the ground or grounds on which the aggrieved party  considers saiddecision or order to be unlawful, unjust, unreasonable  or unwarranted, andincluding errors alleged to have been committed by the Commission.

(b)        Any party mayappeal from all or any portion of any final order or decision of the Commissionin the manner herein provided. Copy of the notice of appeal shall be mailed bythe appealing party at the time of filing with the Commission, to each party tothe proceeding to the addresses as they appear in the files of the Commissionin the proceeding. The failure of any party, other than the Commission, to beserved with or to receive a copy of the notice of appeal shall not affect thevalidity or regularity of the appeal.

(c)        The Commission mayon motion of any party to the proceeding or on its own motion set the exceptionsto the final order upon which such appeal is based for further hearing beforethe Commission.

(d)        The appeal shalllie to the Court of Appeals as provided in G.S. 7A‑29. The procedure forthe appeal shall be as provided by the rules of appellate procedure.

(e)        The Court ofAppeals shall hear and determine all matters arising on such appeal, as in thisArticle provided, and may in the exercise of its discretion assign the hearingof said appeal to any panel of the Court of Appeals. (1979,c. 584, s. 3; 1983, c. 565.)