
    IN THE MATTER OF: The Appeal of SEARS, ROEBUCK AND COMPANY from the Appraisal of Certain Real Property by the Catawba County Board of Equalization and Review for 1991 AND IN THE MATTER OF: The Appeal of J.C. PENNEY COMPANY, INC., from the Appraisal of Certain Real Property by the Catawba County Board of Equalization and Review for 1991
    No. 387PA95
    (Filed 8 March 1996)
    On discretionary review pursuant to N.C.G.S. § 7A-31 of a unanimous unpublished decision of the Court of Appeals, 119 N.C. App. 800, 461 S.E.2d 36 (1995), reversing a final decision of the North Carolina Property Tax Commission entered 30 December 1993 and remanding for a new hearing. Heard in the Supreme Court 14 February 1996.
    
      Johnson, Mercer, Hearn & Vinegar, P.L.L.C., by Charles H. Mercer, Jr., and Shawn D. Mercer; and O’Keefe, Ashenden, Lyons & Ward, by Mark R. Davis, for petitioner-appellees Sears, Roebuck and Company and J. C. Penney Company.
    
    
      Patrick, Harper & Dixon, by Robert Oren Eades, for respondent-appellant Catawba County.
    
   PER CURIAM.

AFFIRMED.

Justice Orr did not participate in the consideration or decision of this case.  