§ 105-346. Peremptory mandamus to enforce order when no appeal. - North Carolina Statutes

§105‑346.  Peremptory mandamus to enforce order when no appeal.

(a)        If no appeal istaken from an order or decision of the Property Tax Commission within the timeprescribed by law and the person to which the order or decision is directedfails to put the same in operation, as therein required, the Commission mayapply to the judge regularly assigned to the superior court district whichincludes Wake County, or to the resident judge of said district at chambersupon 10 days' notice, for a peremptory mandamus upon said person for theputting in force of said order or decision; and if said judge shall find thatthe order or said Commission was valid and within the scope of its powers, heshall issue such peremptory mandamus.

(b)        An appeal shall lieto the Court of Appeals in behalf of the Commission, or the defendant, from therefusal or the granting of such peremptory mandamus. The remedy prescribed inthis section for enforcement of orders of the Commission is in addition toother remedies prescribed by law. (1979, c. 584, s. 3.)