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<br /> § 105-322 REVIEW AND APPEALS OF LISTINGS.ETC § 105-322
<br /> except in accordance with the terms of G.S. 105286 and 105-287..
<br /> d. Cause to be done whatever else shall be necessary to make the lists
<br /> and tax records comply with the provisions of this Subchapter.
<br /> e. Embody actions taken under the provisions of subdivisions(g)(1)a
<br /> through(g)(1)d,above,in appropriate orders and have the orders --
<br /> entered in the minutes of the board.
<br /> f. Give written notice to the taxpayer at his last-known address in the (i:
<br /> event the board shall,by appropriate order,increase the appraisal =
<br /> of any property or list for taxation any property omitted from the . ?,
<br /> tax lists under the provisions of this subdivision(g)(1).,
<br /> (2) On request,the board of equalization and review shall hear any taxpayer
<br /> who owns or controls property taxable in the county with respect to the 1 �:L.
<br /> listing or appraisal of his property or the property of others. , ' ; i.t'
<br /> a. A request for a hearing under this subdivision(g)(2)shall be made
<br /> in writing to or by personal appearance before the board prior to . ,- .
<br /> its adjournment. However, if the taxpayer requests review of a
<br /> decision made by the board under the provisions of subdivision
<br /> • (g)(1),above,notice of which was mailed fewer than 15 days prior
<br /> to the boards adjournment,the request for a hearing thereon may
<br /> be made within 15 days after the notice of the board's decision was
<br /> mailed.
<br /> b. Taxpayers may file separate or joint requests for hearings under the
<br /> provisions of this subdivision(g)(2)at their election.
<br /> c. At a hearing under provisions of this subdivision(g)(2),the board,in
<br /> addition to the powers it may exercise under the provisions of
<br /> subdivision (g)(3),below, shall hear any evidence offered by the
<br /> appellant, the tax supervisor, and other county officials that is
<br /> pertinent to the decision of the appeal,. Upon the request of an
<br /> appellant, the board shall subpoena witnesses or documents if
<br /> there is a reasonable basis for believing that the witnesses have or
<br /> the documents contain information pertinent to the decision of the
<br /> appeal
<br /> d, On the basis of its decision after any hearing conducted under this
<br /> subdivision (g)(2), the board shall adopt and have entered in its
<br /> minutes an order reducing,increasing,or confirming the appraisal
<br /> appealed or listing or removing from the tax lists the property
<br /> whose omission or listing has been appealed.The board shall notify
<br /> the appellant by mail as to the action taken on his appeal not later
<br /> than 30 days after the board's adjournment.
<br /> (3) In the performance of its duties under subdivisions (g)(1) and (g)(2),
<br /> above,the board of equalization and review may exercise the following
<br /> powers:
<br /> a. It may appoint committees composed of its own members or other
<br /> persons to assist it in making investigations necessary to its work, ,
<br /> It may also employ expert appraisers in its discretion.The expense
<br /> of the employment of committees or appraisers shall be borne by
<br /> the county.The board may,in its discretion,require the taxpayer t• .-l —-
<br /> to reimburse the county for the cost of any appraisal by experts
<br /> . demanded by him if the appraisal does not result in material
<br /> reduction of the valuation of the property appraised and if the l i. •
<br /> appraisal is not subsequently reduced materially by the board or _ ,,
<br /> by the Department of Revenue.
<br /> b. The board, in its discretion, may examine any witnesses and
<br /> I documents.It may place any witnesses under oath administered by f'�"
<br /> any member of the board.It may subpoena witnesses or documents ;
<br /> on its own motion,and it must do so when a request is made under
<br /> the provisions of subdivision(g)(2)c,above..
<br /> 77 1-
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