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<br /> $ 153A-195 CK 153A.COUNTIES § 153A-197 § 153'
<br /> and state the amount as shown on the roll of the assessment against the • § 15'
<br /> : property of the owner. The person designated to mail these notices shall file Wh-
<br /> with the board a certificate stating that they were mailed by first-class mail has o•
<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; real,
<br /> 1965,c. 714; 1973,c.822,s. 1.) additi.
<br /> asse
<br /> • § 153A-195. Hearing on preliminary assessment roll; comp-
<br /> { • revision; confirmation; lien. has t_
<br /> ,Y 1;19•,
<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 - §- 15
<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 Wit
<br /> • cancelling,increasing or reducing the assessments as may be proper in compli- roll is
<br /> . -1-� aace with the basis of assessment.If any property is found to be omitted from full, _
<br /> • the preliminary assessment roll,the board may place it on the roll and make pai i
<br /> y . the proper assessment.When the board confirms assessments for aproject,the ortio',
<br /> • clerk shall enter in the minutes of the board the date, hour, and minute of annu -1
<br /> ---....1... , confirmation.From the time of confirmation,each assessment is a lien on the whet
<br /> • ' property assessed of the same nature and to the same extent as the lien for instal
<br /> •
<br /> ' county or city property taxes,under the priorities set out in G.S. 153A-200. instal
<br /> After the assessment roll is confirmed,the board shall cause a copy of it to be - (I)
<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 /> •,;1711: 1973,c. 822, s. 1.) •
<br /> . •was (�l
<br /> Cross References.--As to meaning of term "
<br /> :`.�+-, "county tax collector,"see G.S.§ 162A-6. _
<br /> '�. :r �•
<br /> . '" �. § 153A-196. Publication of notice of confir mation of as- -
<br /> ( 4
<br /> `- •- sessment roll. § j 5
<br /> • ..Y :. No earlier than 20 days from the date of the assessment roll is confirmed,the-41.6',:'-'''-: county tax collector shall publish once a notice that the roll has been confirmed.
<br /> ::, •- The notice shall also state that assessments may be paid without interest at (a)
<br /> -- =r:, day t
<br /> •-y . any time before the expiration of 30 days from the date that the notice is
<br /> '' ~'.•, published and that if they are not paid within this time, all installments • Paid, .
<br /> ^ thereof shall bear interest as determined by the board of commissioners.(1963, maxi,
<br /> .. $� - c.985, s. 1; 1965, c. 714; 1973, c. 822, s. 1.) - - (b) I
<br /> - ..:7--.._.,' all of
<br /> • - • • Cross References.—As to meaning of term board
<br /> "county tax collector,"see G.S.§ 162A-6. and p.
<br /> < intere
<br /> • +tea_ • paym
<br /> § 153A-197. Appeal to the General Court of Justice. they f.1
<br /> : .,. and r-
<br /> - If the owner of or any person having an interest in,a lot,parcel,or tract of have �,
<br /> L*.--. . land against which an assessment is made is dissatisfied with the amount of (c)
<br /> ,:.; , . the assessment,he may, within 10 days after the day the assessment roll is by la
<br /> - confirmed, file a notice of appeal to the appropriate division of the General • sale c:�
<br /> " '. Court of Justice.He shall then have 20 days after the day the roll is confirmed after ;
<br /> "'. to serve on the board of commissioners or the clerk a statement of facts upon jud"
<br /> = which the appeal is based.The appeal shall be tried like other actions at law. assess,
<br /> (1963, C. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1.) feder.i
<br /> M1;^ 62 f.:
<br /> R.
<br /> ^`i _ - %''8': - -M" .7,1-•: - ��:}:: :�:' -:4.::: 'cps �-.--;; _•
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