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e ` <br /> . ,. , „Y', <br /> § 105.322 MACHINERY ACT <br /> § 105.322: g 105-3 2 <br /> do solemnly swear(or affirm)that I will support and maintain <br /> they Constitution and laws of the United States,and the Constitution and laws <br /> of North Carolina not inconsistent therewith,and that I will faithfully on d discharge af e <br /> the duties of my office as a member of the Board of Equalization : .�.; <br /> of,,,,,..•..County,North Carolina,and that I will not allow my actions as ,i <br /> a member of the Board of Equalization and Review to be influenced by personal `. <br /> or political friendships or obligations,so help me God. 11'1�' <br /> (Signature) i <br /> (d) Clerk and Minutes.—The tax supervisor rvene at serve <br /> etas clerk k to the board lz) y j <br /> of equalization and review, shall be present <br /> as hefmay have orfcan obtain shall tetoothe listngsand <br /> valuation of taxable property inyythe county. <br /> (e) Time t meMeeting.g ot earlier than the first Monday equalization inApril and not later than <br /> hold e d first day following its board shall unless,i in its opinion,a longer.period <br /> the• third d proper <br /> no event shall the board sit later to tha July 1 except tit hear andidetermine <br /> requests made under the provisiopns of subdivision (g)(2), below, when such its first <br /> meeting untimade ts adjournment,i the board shall meet atYsouch the as it deems <br /> and <br /> reasonably necessary to perform its statutory duties and to receive requests low•• <br /> hear the appeals of taxpayers under the provisions of subdivision(g)(2), <br /> (f) Notice of Meetings and Adjournment—A notice of the date hours,place, <br /> and at least three times of some newspaper pape hav nog general circulation <br /> in the county,the first publication to be at least 10 days prior to the first meeting. <br /> The notice shall ic the board will meet <br /> f llowing its first meet meeting the d the date on which it expects to adjourn;it shall <br /> also <br /> o that effecttwill be publshed the in the same earlier <br /> newspaper Should aenotice notice <br /> be <br /> required on account of earlier adjournment,it shall be published at least once <br /> in the newspaper in which the first notice was published,such publication to be <br /> at least five days prior to the date fixed for adjournment. oul least notice <br /> once be <br /> required on account of later adjournment,it shal be <br /> the newspaper in which the first notice was published,such publication to be (3• <br /> prior to the date first announced for adjournment <br /> (g) Powers and Duties.— ualization and review to examine <br /> (1) It shall be the duty of the board of eq <br /> and review the tax lists of hall be listed on the abstracts year <br /> nd tax records <br /> that the taxable a prop t i <br /> of the county and appraised according to the standard required by G. •.to <br /> confer and the board this Subchapter. Inn carrying out its <br /> conform to the p the board, on its own <br /> responsibilities under this subdivision (g)(1),person,shall: i :fir` <br /> S motion or on sufficient cause shown by y p i '■` <br /> a, Dist,appraise,and assess any taxable real or personal property that 1' <br /> has been omitted from the tax lists. <br /> b Correct all errors in the names of persons and in the description of <br /> properties subject to taxation <br /> c. Increase or reduce the appraised value of any property that,in the i; <br /> board's opinion, shall have been listed and appraised at.a figure <br /> that is below or above the appraisal required by G S. ";. 105.283' <br /> however,the board shall not change the appraised value of any real • _� • <br /> property from that at which it was appraised for the preceding year <br /> 76 ' <br />