Orange County NC Website
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instrument to approve or exempt the amount of tax due to be paid <br /> prior to the instrument being recorded. The Orange County <br /> Register of Deeds may not accept for recordation an instrument <br /> subject to a tax levied under this section unless the instrument <br /> bears the tax assessor' s mark indicating that the tax is exempt <br /> or due to be paid. <br /> (8) Appeal. A person who is liable for a tax levied under <br /> this section who disputes the amount of tax due shall pay the tax <br /> stated by the tax collector to be due, but may appeal the payment <br /> of the tax to the. Land Transfer Tax Appeals Board by filing a <br /> written notice of appeal with the tax collector within 30 days <br /> after paying the tax. Upon receipt of a notice of appeal, the <br /> 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 <br /> 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 rep resentative from the so <br /> electing municipality shall serve on the Appeals Board . The <br />