§ 105-345.2. Record on appeal; extent of review. - North Carolina Statutes

§105‑345.2.  Record on appeal; extent of review.

(a)        On appeal the courtshall review the record and the exceptions and assignments of error inaccordance with the rules of appellate procedure, and any allegedirregularities in procedures before the Property Tax Commission, not shown inthe record, shall be  considered under the rules of appellate procedure.

(b)        So far as necessaryto the decision and where presented, the court shall decide all relevantquestions of law, interpret constitutional and statutory provisions, anddetermine the meaning and applicability of the terms of any Commission action.The court may affirm or reverse the decision of the Commission, declare thesame null and void, or remand the case for further proceedings; or it may reverseor modify the decision if the substantial rights of the appellants have beenprejudiced because the Commission's findings, inferences, conclusions ordecisions are:

(1)        In violation ofconstitutional provisions; or

(2)        In excess ofstatutory authority or jurisdiction of the Commission; or

(3)        Made upon unlawfulproceedings; or

(4)        Affected by othererrors of law; or

(5)        Unsupported bycompetent, material and substantial evidence in view of the entire record assubmitted; or

(6)        Arbitrary orcapricious.

(c)        In making theforegoing determinations, the court shall review the whole record or suchportions thereof as may be cited by any party and due account shall be taken ofthe rule of prejudicial error. The appellant shall not be permitted to relyupon any grounds for relief on appeal which were not set forth specifically inhis notice of appeal filed with the Commission. (1979, c. 584, s. 3.)