§ 105-345.1. No evidence admitted on appeal; remission for further evidence. - North Carolina Statutes

§105‑345.1.  No evidence admitted on appeal; remission for furtherevidence.

No evidence shall be receivedat the hearing on appeal to the Court of Appeals but if any party shall satisfythe court that evidence has been discovered since the hearing before theProperty Tax Commission that could not have been obtained for use at thathearing by the exercise of reasonable diligence, and will materially affect themerits of the case, the court may, in its discretion, remand the record andproceedings to the Commission with directions to take such subsequentlydiscovered evidence, and after consideration thereof, to make such order as theCommission may deem proper, from which order an appeal shall lie as in the caseof any other final order from which an appeal may be taken as provided in G.S.105‑345. (1979, c. 584, s. 3.)