|
}E M - 'a 1 4
<br /> 040
<br /> •
<br /> § 153A-195 . CH.153A.COUNTIES § 153A-197 § 153
<br /> and state the amount as shown on the roll of the assessment against the
<br /> § X53•
<br /> property of the owner. The person designated-to mail these notices shall file Whe
<br /> with the board a certificate stating that they were mailed by first-class mail has oc
<br /> and on what date. In the absence of fraud, the certificate is conclusive as to • board
<br /> compliance with the mailing requirements of this section. (1963,c.985, s. 1;
<br /> 1965,c. 714; 1973,c.822, s. 1.) additio
<br /> - assess 1:
<br /> § 153A-195. Hearing on preliminary assessment roll; . comp.
<br /> • revision; confirmation; lien. has th=
<br /> 1; 196 .
<br /> At the public hearing the board of commissioners shall hear all interested
<br /> persons who appear with respect to the preliminary assessment roll.At or after § 153
<br /> ' the hearing, the board shall annul, modify, or confirm the assessments, in
<br /> whole or in part,either by confirming the preliminary assessments against any
<br /> lot, parcel, or tract described in the preliminary assessment roll or by With
<br /> cancelling,increasing,or reducing the assessments as may be proper in compli- roll is
<br /> ance with the basis of assessment.If any property is found to be omitted from
<br /> the preliminary assessment roll,the board may place it on the roll and make paid i
<br /> the proper assessment.When the board confirms assessments for a project,the portion
<br /> clerk shall enter in the minutes of the board the date, hour, and minute of nnual i
<br /> confirmation.From the time of confirmation,each assessment is a lien on the wheth2
<br /> property assessed of the same nature and to the same extent as the lien for instal:.
<br /> county or city property taxes, under the priorities set out in G.S. 153A-200. installr
<br /> After the assessment roll is confirmed,the board shall cause a copy of it to be (1)
<br /> delivered to the county tax collector for collection in the same manner(except
<br /> as provided in this Article)as property taxes. (1963, c. 985,s. 1; 1965,c. 714;
<br /> 1973, c. 822, S. 1.) -
<br /> (2)
<br /> ' Cross References.—As to meaning of term .
<br /> "county tax collector,"see G.S.li 162A-6. - .4 .t
<br /> § 153A-196. Publication of notice of confirmation of as- '
<br /> . sessment roll. - § 153 '
<br /> No earlier than 20 days from the date of the assessment roll is confirmed,the -
<br /> county tax collector shall publish once a notice that the roll has been confirmed. - (a) i
<br /> The notice shall also state that assessments may be paid without interest at da
<br /> any time before the expiration of 30 days from the date that the notice is Y th-
<br /> •••*'.1 published and that if they are not aid within this time, all installments - . paid, bi
<br /> thereof shall bear interest as determined by the board of commissioners.(1963,
<br /> maxim.y
<br /> c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1.) (b) I'
<br /> alloft
<br /> Cross References.—As to meaning of term board o
<br /> "county tax collector,"see G.S.§ 162A-6. and pe
<br /> intere .�
<br /> § 153A-197. Appeal to the General Court of Justice. • - the fe i
<br /> and re
<br /> If-the owner of,or any person having an interest in,a lot,parcel,or tract of have b:
<br /> . land against which an assessment is made is dissatisfied with the amount of (c) A
<br /> the assessment,he may,within 10 days after the day the assessment roll is by law
<br /> confirmed, file a notice of appeal to the appropriate division of the General sale ce
<br /> Court of Justice_He shall then have 20 days after the day the roll is confirmed after 31
<br /> 1 'J-, - to serve on the board of commissioners or the clerk a statement of facts upon judgme
<br /> which the appeal is based.The appeal shall be tried like other actions at law. assess I
<br /> (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1.) - federal'
<br /> •' 62 .
<br /> f !E . '
<br /> r :3 � j n Y J:,;,„,,,,.-....,,"� , .4 4941. ... . , rs , ✓✓
<br /> + . f. i4 ,, ,ii ,y,t .. -, r ; S s f 1 .t { cJio. . yr
<br /> o rit
<br />
|