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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 /> Members shall serve until their successors are appointed. A <br /> vacancy shall be filled by the appointing authority of the member <br /> who created the vacancy. <br /> The Land Transfer Tax Appeals Board shall meet at the call <br /> of the chairman and shall meet as often as needed to hear <br /> appeals. All appeals to the Board shall be heard by the Board <br /> within 45 days of the date the tax collector receives a notice of <br /> appeal. The Board shall issue a written decision within 20 days <br /> after hearing an appeal and shall send a copy of the decision to <br /> the appellant and to the tax collector. If the decision states <br /> that an appellant paid more tax than was due, the Register of <br /> Deeds shall immediately refund to the appellant the amount of <br /> overpayment. The appellant and the tax assessor may appeal the <br /> decision of the Board in an action brought in the superior court <br /> of the county. An appeal to the superior court of the county <br />