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tax assessor shall forward a copy of the notice of appeal to the <br /> chairman of the Land Transfer Tax Appeals Board. A notice of <br /> appeal shall state the reason for the appeal and the amount of <br /> tax the appellant contends is due. <br /> The Land Transfer Tax Appeals Board is established to <br /> determine appeals of taxes imposed under this section. The Board <br /> shall consist of five members, two of whom shall be appointed by <br /> the Orange County Board of Commissioners, one of whom shall be <br /> appointed by the governing body of Chapel Hill, one of whom shall <br /> be appointed by the governing body of Carrboro and one of whom <br /> shall be appointed by the governing body of Hillsborough . <br /> Provided, however, in the event Chapel Hill, Carrboro or <br /> Hillsborough elects not to share in the proceeds of the tax <br /> imposed herein, as provided herein, no representative from the so <br /> electing municiRality shall serve on the Appeals Board . The <br /> County Commissioners shall designate a chairman of the Board from <br /> the membership of the Board. The expenses of the Board are an <br /> administrative expense and shall be paid from the proceeds of the <br /> tax. <br /> Members of the Board shall serve staggered four-year terms, <br /> with the term of two of the members appointed by the Board of <br /> Commissioners and the terms of one of the members appointed by <br /> the governing bodies. of Chapel Hill and Hillsborough ending on <br /> June 30 of one four-year period, and the terms of the remaining <br /> members ending on June 30 of the four-year period ending the <br /> second year following the year in which the terms of the other <br /> three members ended. <br />