Pursuant to this Court’s opinion in In re Appeal of Corbett, 355 N.C. 181, 558 S.E.2d 82 (2002), we reverse the decision of the Court of Appeals.
REVERSED.
Justice EDMUNDS did not participate in the consideration or decision of this case.
No. 362PA00
(Filed 1 February 2002)
On discretionary review pursuant to N.C.G.S. § 7A-31 of a unanimous, unpublished decision of the Court of Appeals, 138 N.C. App. 553, 536 S.E.2d 364 (2000), reversing a final decision entered by the Property Tax Commission of North Carolina on 24 March 1999 and remanding the matter to the Commission for further review. Heard in the Supreme Court 18 April 2001.
LeonH. Corbett, Jr., for petitioner-appellee Edna Brown Wallin.
C.B. McLean, Jr., for respondent-appellant Pender County.
*207 North Carolina Association of County Commissioners, by James B. Blackburn, III, General Counsel, amicus curiae.
PER CURIAM.
Pursuant to this Court’s opinion in In re Appeal of Corbett, 355 N.C. 181, 558 S.E.2d 82 (2002), we reverse the decision of the Court of Appeals.
REVERSED.
Justice EDMUNDS did not participate in the consideration or decision of this case.