North Carolina General Statutes 105-345.1. No evidence admitted on appeal; remission for further evidence
Terms Used In North Carolina General Statutes 105-345.1
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
- Remand: When an appellate court sends a case back to a lower court for further proceedings.
No evidence shall be received at the hearing on appeal to the Court of Appeals but if any party shall satisfy the court that evidence has been discovered since the hearing before the Property Tax Commission that could not have been obtained for use at that hearing by the exercise of reasonable diligence, and will materially affect the merits of the case, the court may, in its discretion, remand the record and proceedings to the Commission with directions to take such subsequently discovered evidence, and after consideration thereof, to make such order as the Commission may deem proper, from which order an appeal shall lie as in the case of any other final order from which an appeal may be taken as provided in N.C. Gen. Stat. § 105-345 (1979, c. 584, s. 3.)