IN THE MATTER OF: THE APPEAL OF EDNA BROWN WALLIN from the decision of the Pender County Board of Equalization and Review concerning the valuation of real property for tax year 1998

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.