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8/22/2016 Article 19
<br /> assessor shall file a copy of the proposed schedules, standards, and rules in his office where
<br /> they shall remain available for public inspection.
<br /> (2) Upon receipt of the proposed schedules, standards, and rules, the board of commissioners
<br /> shall publish a statement in a newspaper having general circulation in the county stating:
<br /> a. That the proposed schedules, standards, and rules to be used in appraising real
<br /> property in the county have been submitted to the board of county commissioners and
<br /> are available for public inspection in the assessor's office; and
<br /> b. The time and place of a public hearing on the proposed schedules, standards, and rules
<br /> that shall be held by the board of county commissioners at least seven days before
<br /> adopting the final schedules, standards, and rules.
<br /> (3) When the board of county commissioners approves the final schedules, standards, and rules,
<br /> it shall issue an order adopting them. Notice of this order shall be published once a week for
<br /> four successive weeks in a newspaper having general circulation in the county, with the last
<br /> publication being not less than seven days before the last day for challenging the validity of
<br /> the schedules, standards, and rules by appeal to the Property Tax Commission. The notice
<br /> shall state:
<br /> a. That the schedules, standards, and rules to be used in the next scheduled reappraisal of
<br /> real property in the county have been adopted and are open to examination in the
<br /> office of the assessor; and
<br /> b. That a property owner who asserts that the schedules, standards, and rules are invalid
<br /> may except to the order and appeal therefrom to the Property Tax Commission within
<br /> 30 days of the date when the notice of the order adopting the schedules, standards, and
<br /> rules was first published.
<br /> (d) Before the board of county commissioners adopts the schedules of values, standards, and rules, the
<br /> assessor may collect data needed to apply the schedules, standards, and rules to each parcel in the county. (1939,
<br /> c. 310, s. 501; 1959, c. 704, s. 4; 1967, c. 944; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 5; 1981, c. 224;
<br /> c. 678, s. 1; 1985, c. 216, s. 2; c. 628, s. 4; 1987, c. 45, s. 1; c. 295, s. 1; 1997-226, s. 5.)
<br /> http://www.ncleg.net/gascri pts/statutes/statutelookup.pl?statute=105-317 2/2
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