Court of Appeals of North Carolina October 6, 1992, No. 9121SC742 (State ex rel. Thornburg v. Lot & Buildings at 800 Waughtown St., Tax Block 741, Lot 101A)

WELLS, Judge.

Defendant submits four assignments of error for our review. Defendant first assigns as error the trial court’s determination that it had subject matter jurisdiction over the case. Defendant’s second and third assignments of error may be consolidated into one argument.