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195 <br /> recorded. The Orange County Register of Deeds may <br /> not accept for recordation an instrument subject to <br /> a tax levied under this section unless the <br /> instrument bears the tax assessor's mark indicating <br /> that the tax is exempt or due to be paid. <br /> (d) Appeal. A person who is liable for a tax levied <br /> under this section who disputes the amount of tax <br /> due shall pay the tax stated by the tax collector <br /> to be due, but may appeal the payment of the tax to <br /> the Land Transfer Tax Appeals Board by filing a <br /> written notice of appeal with the tax collector <br /> within 30 days after paying the tax. Upon receipt <br /> of a notice of appeal, the tax assessor shall <br /> forward a copy of the notice of appeal to the <br /> chairman of the Land Transfer Tax Appeals Board. A <br /> notice of appeal shall state the reason for the <br /> appeal and the amount of tax the appellant contends <br /> is due. <br /> The Land Transfer Tax Appeals Board is established to <br /> determine appeals of taxes imposed under this section. The <br /> Board shall consist of five members, two fo whom shall be <br /> appointed by the Orange County Board of Cofmissiners, one of <br /> whom shall be appointed by the governing body of Chapel Hill, <br /> one of whom shall be appointed by the governing body of <br /> Carrboro and one of whom shall be appointed by the governing <br /> body of Hillsborough. The County Commissioners shall desig- <br /> nate a chairman of the Board from the membership of the <br /> Board. The expenses of the Board are an administrative <br /> expense and shall be paid from the proceeds of the tax. <br /> Members of the Board shall serve staggered four-year <br /> terms, with the term of two of the members appointed by the <br /> Board of Commissioners and the terms of one of the members <br /> appointed by the governing bodies of Chapel Hill and <br /> Hillsborough ending on June 30 of one four-year period, and <br /> the terms of the remaining members ending on June 30 of the <br /> four-year period ending the second year following the year in <br /> which the terms of the other three members ended. <br /> Members of the Board shall serve staggered four-year <br /> terms. Members shall serve until their successors are <br /> appointed. A vacancy shall be filled by the appointing <br /> authority of the member who created the vacancy. <br /> The Land Transfer Tax Appeals Board shall meet at the <br /> call of the chairman and shall meet as often as needed to <br /> hear appeals. All appeals to the Board shall be heard by the <br /> Board within 45 days of the date the tax collector receives a <br /> notice of appeal. The Board shall issue a written decision <br /> within 20 days after hearing an appeal and shall send a copy <br /> of the decision to the appellant and to the tax collector. <br /> If the decision states that an appellant paid more tax than <br /> was due, the register of deeds shall immediately refund to <br /> the appellant the amount of overpayment. The appellant and <br /> the tax assessor may appeal the decision of the Board in an <br /> action brought in the superior court of the county. An <br /> appeal to the superior court shall be heard de novo. <br /> (e) Use and distribution of Tax Revenue. Proceeds of <br /> the tax shall be divided on a quarterly basis among <br /> the county and the municipalities located in the <br />