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<br /> § 105-322 REVIEW AND APPEALS OF LISTINGS,ETC. § 105-322 .i
<br /> (or City or Town)of • • • • • , ° • ' ' ' ' I''
<br /> Tot h e Tax Collector of the County(or City or Town)of . . , . . . • • • ,
<br /> You are hereby authorized,empowered,and commanded to collect the taxes ,
<br /> set forth in the tax records filed in the office of...,..•.,.and in the tax receipts i �, t{
<br /> herewith delivered to you, in the amounts and from the taxpayers likewise g ,{ i5-:"
<br /> therein set forth.Such taxes are hereby declared to be a first lien upon all real '
<br /> property of the respective taxpayers in the County(or City or Town)of,.:.. 1tr.
<br /> and this order shall be a full and sufficient authority to direct,require, t. i`u.,
<br /> and enable you to levy on and sell any real or personal property of such i F;l'.!
<br /> taxpayers, for and on account thereof,in accordance with law. •, - 4;5-..
<br /> Witness my hand and official seal,this., .. - . •.day of.,.., 19... i }
<br /> •
<br /> (Seal)
<br /> Chairman,Board of Commissioners of ...L' -.
<br /> County
<br /> (Mayor,City(or Town)of . . . . . . . . .) 1
<br /> • Attest: mmissioners of , . ., . . . . . , . , . . . . 4
<br /> Clerk of Board of Co :County
<br /> (Clerk of the City(or Town)of . . .. . . • • • • • • •
<br /> (c) The original tax receipts,together with any duplicate copies that may have
<br /> been prepared,shall be delivered to the tax collector by the governing body on
<br /> or before the first day of September each year if the tax collector has made ',/
<br /> settlement as required by G.S. 105-352.The tax collector shall give his receipt
<br /> for the tax receipts and duplicates delivered to him for collection..
<br /> (d) No tax receipt shall be delivered to the tax collector for any assessment
<br /> appealed to the Property Tax Commission until such appeal has been finally
<br /> adjudicated.(1939,c.310,s.1103;1971,c.806,s.1;1973,c.476,s. 193;c.615) t
<br /> ARTICLE 21.
<br /> Review and Appeals of Listings and Valuations.
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<br /> § 105.322. County hoard of equalization and review. (a) Personnel, —
<br /> Except as otherwise provided herein, the board of equalization and review of
<br /> each county shall be composed of the members of the board of county
<br /> commissioners.
<br /> Upon the adoption of a resolution so providing,the board of commissioners is
<br /> authorized to appoint a special board of equalization and review to carry out the
<br /> duties imposed under this section. The resolution shall provide for the i
<br /> membership,qualifications,terms of office and the filling of vacancies on the
<br /> hoard. The board of commissioners shall also designate the chairman of the
<br /> special board.The resolution shall be adopted not later than the first Monday
<br /> in March of the year for which it is to be effective and shall continue in effect t .
<br /> until revised or rescinded.It shall be entered in the minutes of the meeting of
<br /> the board of commissioners and a copy thereof shall be forwarded to the
<br /> 0 Department of Revenue within 16 days after its adoption. ! t,
<br /> Nothing in this subsection(a)shall be construed as repealing any law creating •‘ I
<br /> a special board of equalization and review or creating any board charged with
<br /> the duties of a board of equalization and review in any county.
<br /> comp ensa ion and allowances to be paid members of the board of equali�equalization ,",J;;'1 ''
<br /> and review for their services and expenses )<�e"t
<br /> (c) Oath -- Before entering upon his duties,each member of the board of
<br /> equalization and review shall take and subscribe the following oath and file it __
<br /> with the clerk of the board of county commissioners:
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