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5~~~ tit~i PwGE J3.2 <br />correct the error. An adjustment to prior years may be made as well for a <br />tax office error. <br />Adjustments for customers who have waste pickup service will require <br />proof of service as of January 1 from the hauler. <br />Requests for public information must be made in writing and must explain the <br />intended use of the data. Use of the data for any other purpose that stated is <br />prohibited. Information obtained may not be resold for any reason. Payment for <br />such services will be required in advance and the request will be completed at the <br />convenience of the tax office. <br />Appraisal Division Policy <br />• All appeals of real property must be in writing. Valuation appeals must be <br />submitted prior to the Board of Equalization and Review adjournment date. <br />Appeals filed after that date will be heard the following year. <br />• Discoveries are to be made for the current year and the five (5) prior years as <br />allowed by N.C. General Statutes. It will be assumed the improvement was there <br />for the preceding 5 years unless the owner can provide proof of when the <br />improvement was built such as a building permit. Upon receipt of this <br />documentation a release can be processed for the years in question. A discovery is <br />• to be processed on any change(s) found regardless of time of ownership and any <br />amount of tax over one dollar ($1.00). <br />• Discovery appeals must be filed within thirty (30) days of the date on the notice. <br />If an appeal is not filed within this time, the discovery becomes final and a bill <br />will be processed. <br />If a refund is due, the owner must request the refund in writing and the Board of <br />Commissioners must approve it. <br />If a home is removed from a property or destroyed, the value will be adjusted for <br />the following year after the occurrence. The owner may show proof such as a <br />moving permit, fire report, etc., to determine the actual date of loss. If a damaged <br />property is repaired such as a home with fire damage and repairs are made prior to <br />notification, no change will be made. <br />0 <br />