My WebLink
|
Help
|
About
|
Sign Out
Home
Browse
Search
Agenda - 4-4-16 Reg. Meeting
public access
>
Clerk
>
AGENDA PACKAGES
>
2016
>
Agenda - 4-4-16 Reg. Meeting
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
3/30/2016 8:14:20 AM
Creation date
3/30/2016 8:12:08 AM
Metadata
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
128
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
6117 <br />Article 21. <br />Review and Appeals of Listings and Valuations. <br />§ 105-322. County board of equalization and review. <br />(a) Personnel. - Except as otherwise provided herein, the board of equalization and review <br />of each county shall be composed of the members of the board of county commissioners. <br />Upon the adoption of a resolution so providing, the board of commissioners is authorized to <br />appoint a special board of equalization and review to carry out the duties imposed under this <br />section. The resolution shall provide for the membership, qualifications, terms of office and the <br />filling of vacancies on the board. The board of commissioners shall also designate the chairman of <br />the special board. The resolution may also authorize a taxpayer to appeal a decision of the special <br />board with respect to the listing or appraisal of his property or the property of others to the board <br />of county commissioners. The resolution shall be adopted not later than the first Monday in March <br />of the year for which it is to be effective and shall continue in effect until revised or rescinded. It <br />shall be entered in the minutes of the meeting of the board of commissioners and a copy thereof <br />shall be forwarded to the Department of Revenue within 15 days after its adoption. <br />Nothing in this subsection (a) shall be construed as repealing any law creating a special board <br />of equalization and review or creating any board charged with the duties of a board of equalization <br />and review in any county. <br />(b) Compensation. - The board of county commissioners shall fix the compensation and <br />allowances to be paid members of the board of equalization and review for their services and <br />expenses. <br />(c) Oath. - Each member of the board of equalization and review shall take the oath <br />required by Article VI, § 7 of the North Carolina Constitution with the following phrase added to <br />it: "that I will not allow my actions as a member of the board of equalization and review to be <br />influenced by personal or political friendships or obligations,". The oath must be filed with the <br />clerk of the board of county commissioners. <br />(d) Clerk and Minutes. - The assessor shall serve as clerk to the board of equalization and <br />review, shall be present at all meetings, shall maintain accurate minutes of the actions of the board, <br />and shall give to the board such information as he may have or can obtain with respect to the listing <br />and valuation of taxable property in the county. <br />(e) Time of Meeting. - Each year the board of equalization and review shall hold its first <br />meeting not earlier than the first Monday in April and not later than the first Monday in May. In <br />years in which a county does not conduct a real property revaluation, the board shall complete its <br />duties on or before the third Monday following its first meeting unless, in its opinion, a longer <br />period of time is necessary or expedient to a proper execution of its responsibilities. Except as <br />provided in subdivision (g)(5) of this section, the board may not sit later than July 1 except to hear <br />and determine requests made under the provisions of subdivision (g)(2), below, when such requests <br />are made within the time prescribed by law. In the year in which a county conducts a real property <br />revaluation, the board shall complete its duties on or before December 1, except that it may sit <br />after that date to hear and determine requests made under the provisions of subdivision (g)(2), <br />below, when such requests are made within the time prescribed by law. From the time of its first <br />meeting until its adjournment, the board shall meet at such times as it deems reasonably necessary <br />to perform its statutory duties and to receive requests and hear the appeals of taxpayers under the <br />provisions of subdivision (g)(2), below. <br />(f) Notice of Meetings and Adjournment. - A notice of the date, hours, place, and purpose <br />of the first meeting of the board of equalization and review shall be published at least three times <br />
The URL can be used to link to this page
Your browser does not support the video tag.