Agenda - 03-07-1983 - Laserfiche WebLink

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r f 043 0ir § 105-322 # 105-322 REVIEW AND APPEALS OF LISTINGS,ETC. § 105-322 collector for an assessment (I) Notice of Meetings and Adjournment.--A notice of the date hours,place end purpose of the first meeting of the board of equel;7-etion and review shall 'ppee l is n • be published at least three times in some newspaper having general circulation ; 973,c' � ,s' ;c' in the county, the first publication to be at least 10 days prior to the first meeting.The notice shall also state the dates and hours on which the board will meet following its first meeting and the date on which it expects to adjourn;it shall also carry a statement that in the event of earlier or later adjournment, nd Valuations. notice to that effect will be published in the same newspaper.Should a notice lid review.--(a) Personnel. be required on account of earlier adjournment,it shall be publisheil at least rd of equalization and review once in the newspaper in which the first notice was publish such publication afthe board of county commis- to be at least five days prior to the date fixed for adjournment.Should a notice be required on account of later adjournment,it shell be published at least once „the board of commissioners , in the newspaper in which the first notice was published, such publication to ration and review to carry out be prior tot a date first announced for adjournment. ;elution shall provide for the (g) Powers and Duties.-- the filling of vacancies on the (1) It shall be the duty of the board of equalization and review to examine e and review the tax lists of the county for the current year to the end esignate the chairman of the that all taxable property shall be listed on the abstracts and tax ,t ate )t later than the first Monday records of the county and appraised according to the standard required .-e and shall continue in effect by G.S. 105-283, and the board shall correct the abstracts and tax the minutes of the meeting of records to conform to the provisions of this Subchapter.In carrying out ill be forwarded to the Depart- its responsibilities under this subdivision(g)(1),the board,on its own ion. motion or on sufficient cause shown by any person, shall: strued as repealing any law a, List, appraise, and assess any taxable real or personal property eview or creating any board that hag been omitted from the tax lists. on and review in any county. b. Correct all errors in the names of persons and in the description of the boa ere shall fix the corn- properties subject to taxation. 'the board of equalization and c. Increase or reduce the appraised value of any property that,in the each member of the board of board's opinion,shall have been listed and appraised at a fi�uz a the following oath and me it that is below or above the app�iraisal required by G.S. 105.283; however,the board shall not chaise the appraised value of any 7ners: real property from that at whi it was appraised for the at I will support and maintain year except in accordance with the terms of G.S. and the Constitution and laws 105-286 and 105-287: and that I will faithfully die- d. Cause to be done whatever else shall be necessary to make the lists he Board of Equalization and and tax records comply with the provisions of this Subchapter. , and that I will not allow e. Embody actions taken under the provisions of subdivisions(g)(1)a n and Review to be influenced through(g){1)d,above,in appropriate orders and have the orders as,so help me God. .. . entered in the minutes of the board. (Signature) £ Give written notice to the taxpayer at his last-known address in the hall serve as clerk to the board event the board shall,by appropriate order,increase the appraisal all meetings, shall maintain; of any property or list for taxation any property omitted from the d shall give to the board such tax lists under the provisions of this subdivision(g)(1). th respect to the listing and (2) On request, the board of equalization and review shall hear any taxpayer who owns or controls property taxable in the county with equalization and review shall respect to the listing or appraisal of his property or the property of rfonda in Aril and not later others. y April a. A request for a hearing under this subdivision(g)(2)shall be made ni ess, in its duties on or longer in writing to or by personal a pearance before the board prior to mess,ro its opinion, a longer its adjournment. However, if the taxpayer requests review of a iter a proper execution 1 except of its decision made by the board under the provisions of subdivision as fhun July 1 exce t to hear (g)(1),above,notice of which was mailed fewer than 15 days prior rsc i subdivision From he time below, to the board's adjournment,the request for a hearing thereon may :scribed ll law.From theme be made within 15 days after the notice of the board's decision was card shall meet at such times mailed. Matutory duties and to receive b, Taxpayers may file separate or joint requests for hearings under r the provisions of subdivision the provisions of this subdivision (g)(2) at their election. 79