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_ : 4•-_. �. 105-322 _.•
<br /> t : !. ' § 105-322 MACHINERY ACT §
<br /> ., :.mot i4",,,:...{
<br /> 41 :'4` ; ``... d No tax recei•t shall be delivered to the tax collector for an assessment
<br /> _=`'"?4 '°r; r=IL's � a a -+ to e ` tperty ax ommission un 1 pm, as_
<br /> Y"s' . e ;.-, - ��� 1939,c.310,8.1103;1971 c.806,s, ;1973,474 76,s."Th3;c.616.)
<br /> ri .- Review and Appeals of Listings and Valuations.
<br /> :'-',4i--•,'-.',.'fl: x- 'f''�: 41",! § 105-322. County board of equalization and review. (a)
<br /> a Person
<br /> 2 • ' :r..K=:.: —Except as otherwise provided herein,the board of equalization and review
<br /> of each county shall be composed of the members of the board of county commis-
<br /> sioners.
<br /> ice'" " Upon the adoption of a resolution so providing,the board of commissioners
<br /> F.•::... `, . is authorized to appoint a special board of equalization and review to carry out
<br /> 'T. the duties imposed under this section. The resolution shall provide for the
<br /> .,, • '-t"....7- membership,qualifications,terms of office and the filling of vacancies on the
<br /> ,,7'-
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<br /> -.:. f: - ;_. :�. board. The board of commissioners shall also designate the chairman of the
<br /> .,. sI I in March offtthehyear f€�r which it is to be effective later
<br /> and shall continue in Monday •
<br /> '.A '!_"` until revised or rescinded.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 Depart- ,,
<br /> r-' ::•::. anent of Revenue within 15 days after its adoption.
<br /> ;; i Nothing in this subsection (a) shall be construed as repealing any law
<br /> r r' creating a special board of equalization and review or creating any board
<br /> , charged with the duties of a board of equalization and review in any county.
<br /> `'� ► (b) Compensation.---The board of county commissioners shall fix the com- ,
<br /> -+,t pensation and allowances to be paid members of the board of equalization and
<br /> :' fiw.j�4 p
<br /> •.,..,, . 1 ( review for their services and expenses. ,
<br /> '..,-:,:.;:,1.!, i (c) Oath. ---»Before entering upon his duties, each member of the board of
<br /> ;`' E , ,: ' `' equalization and review shall take and subscribe the following oath and file it --
<br /> :•:, • with the clerk of the board of county commissioners: -
<br /> T ,do solemnly swear(or affirm)that I will support and maintain .,.
<br /> :; . ;f rrt" €' the Constitution and laws of the United States,and the Constitution and laws
<br /> +":,:. :...� . . ' of North Carolina not inconsistent therewith, and that I will faithfully dis-
<br /> ",' :. . charge the duties of my'oifice as a member of the Board of Equalization and A ==' s ,•-.•to Review of County,North Carolina, and that I will not allow my ,,
<br /> ,- i actions as a member of the Board of Equalization and Review to be influenced .
<br /> 4 ' r by personal or political friendships or obligations,so help me Cod.
<br /> •
<br /> •
<br /> - (Signature)
<br /> ..,� : (d) Clerk and Minutes.—The tax supervisor shall serve as clerk to the board
<br /> of equalization and review, shall be present at all meetings, shall maintain
<br /> -'4 i accurate minutes of the actions of the board, and shall give to the board such
<br /> - information as he may have or can obtain with respect to the listing and
<br /> ti4Nit 1 valuation of taxable property in the county.
<br /> (e) Time of Meeting.—Each year the board of equalization and review shall
<br /> •` - hold its first meeting not earlier than the first Monday in April and not later .
<br /> 1 than the first Monday in May.The board shall complete its duties on or before ;
<br /> -.T° , • the third Monday following its first meeting unless, in its opinion, a longer ,
<br /> ;''4_.:. period of time is necessary or expedient to a proper execution of its
<br /> •,....--;.:, - responsibilities.In no event shall the board sit later than July 3.except to hear
<br /> and determine requests made under the provisions of subdivision(g)(2),below,
<br /> i when such requests are made within the time prescribed by law..From the time ;
<br /> .: of its first meeting until its adjournment, the board shall meet at such times
<br /> as it deems reasonably necessary to perform its statutory duties and to receive
<br /> t ' requests and hear the appeals of taxpayers under the provisions of subdivision
<br /> (g)(2), below.
<br /> • 78 +
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