|
i
<br /> •- .. RY ACT § 105-322 i
<br /> ;. S § 105.322 MACHINE
<br /> c. At a Bearing under provisions of this subdivision(g)(2)r the board, •
<br /> under the provisions of
<br /> in addition to the powers it may exercise evidence h offered io Oe •
<br /> .1...--ii subdivision (g)(3),below, shall yh and other county oiferes that e
<br /> k.,;,..:: -4. r i• supervisor, 1 is
<br /> .s..'F _ 7,';.t '-:; I. pertinent to the decision of the appeal. Upon the documents if
<br /> ,..f;�•. _.-*` _ halls subpoena witnesses
<br /> r n .': l appellant, the board ub mt that the witnesses have
<br /> '• .� �"`<�` • "�'.. there is a reasonable basis for believing ant to the s ion of
<br /> w' .,"::ter 'k -' '_, easo n information pertinent cis
<br /> ?.?.,.. r: ":-r:. •'.' ..1r''-"_ , or the documents contai
<br /> ` s" the appeal.
<br /> this
<br /> ;- _ .ii. r ran hearing conducted under
<br /> ''. d, On the basis of its decision after any have entered in its
<br /> r ' ;L :'` subdivision (g)(2), the board shall adopt and oha caging the
<br /> . increasing,
<br /> •
<br /> ° ,1-,: ". ..46.;7..0...-,:17:,1.,:-.... tes an order reducing, fin, the tax lists the
<br /> ,;,, ,, .; rt, L. minutes appealed or listing or removing aboard
<br /> x_, ,1, '= :-'? appraisal appealed.Th
<br /> =.�. , H �-:.::�: .=�. a rai ppe ale
<br /> 4 :F :: L :� F whose omission or listing p
<br /> :..a': :.;,�,,�, :;-: property the appellant by mad as to the action taken on his
<br /> -�r" '`=' - shall notify th PP board's adjournment.
<br /> �,:• ,:a:;. :- h after the bo
<br /> ..-: -. 7: appeal not later than 30 days a£te )Ei) and(g)(2),
<br /> ':4_-_. ' ..t•.rF :" Performance of its duties under subdivisions (g the following
<br /> .� �,. -:' (3) In the performance review exercise
<br /> ° above,the board of equalization and re may���r''`.F 3 el�a
<br /> =�:w: MA , . powers' members or other
<br /> '��;`:''` '`i...':::. r a. It may appoint committees composed of its own embe
<br /> • `' ' f E it snaking investigations necessary to its work.
<br /> -.- _ ‘V-•: -•
<br /> ..? - f, . ,a persons to assist' expert appraisers in its discretion. The
<br /> :.-�_-: v''= --. F It may also employ expo shall be
<br /> ' •= ant of committees or appraisers s
<br /> ;:� .,,.:� r_ expense of the employment in its discretion,require the
<br /> . W f. a' ,: - e magi
<br /> -- r. �'r`,- r . Fr borne by the aim county.
<br /> rse the board may, the cost of any appraisal by
<br /> n
<br /> - , s• ..!1w ='' 'n ..�,•: - taxpayer to reimburse the ca y sal of not result i
<br /> Z`rx:.• sZ:':Yr ,• - ".- :: if the appraisal
<br /> x�. ;. h•;,. experts demanded by him appraised and
<br /> ::'� -��- �a =,; of the valuation of the property app
<br /> �. •����:�� °j=�=. - - material reduction o tli y reduced materially by the
<br /> • ?-"` i.'.,r:. .-' is not suubsequentl u
<br /> �. ``�: '. if the appraisal e , �.�.: -:; ,:. of Revenue.
<br /> '• ', : _ ;`, - board or by the Department examine any witnesses and dacu-
<br /> . The board, its discretion,may witnesses do u-
<br /> 7- �'''' - b' imi place any witnesses under oath administered
<br /> �., „ '':,; .= meats. It may
<br /> ;i;. may subpoena witnesses or docu
<br /> �▪`•..,firs any member o p st is made by
<br /> •���.-.,v�cr�= f the hoard I it gnus ado when a request M �`'"a..°i'� N's}-,, :r'--_•,.::. • men must is on its own motion,and vision ( )(2)e,shave.
<br /> :_ '� ii:,; � 'it.:-...-' under the provisions of� shag(2 signed a the chairman
<br /> A sued b board person u:a ,=f`K�' :te ' subpoena is or to the pe n: having
<br /> -.7::,t...1:-:'.::::?,'LL s" •'' board to the witness authorized.F4;: of the board, served by an ter autha
<br /> '"`• -~° document, and sere y offs
<br /> serve s datum who willfully fails ppe or to
<br /> "'' ~�. V :.,.%: serve subpoenas. Any person nse to a subpoena or to testify when
<br /> '' produce documents in response guilty of a de-
<br /> „ „' "`�° appearing in response to a subpoena shall be ernuil or by both o-
<br /> '4 ,,,.;. mean and punished by a fine or by imnp or by ICI•
<br /> �:,r:,} `. -'3�r;;,:i is ti of the court. (1939, c. 310, s. 1105; 1977,C.
<br /> _�,,. th
<br /> .w =.= =`{� `. the discretion � r 806, 1; 1973,e. 476,s. 193; 7r in
<br /> . •'.f 1967,c. 1196,s.6; 1971 c. 80fi s.-;:v1,5':,. ...'..: R: . �i I 863.) r•
<br /> 3-�M �r1 have failed to value it as required by g
<br /> F k-µ 't~:gwr Local Modification. — Catawba: 1973, c.
<br /> ,,..F.. v.Baldwin,276 N.C.316,112 S.2d 12 Contest
<br /> .»:;,,•- 356;Mecklenburg: 1961.c.5q9. When Property Owner ,.
<br /> " .: -.:.4 Far mote on procedural on"Property of Others". It is
<br /> :r .r:.,t,`' -., developments Nona. Valuation"w r: :�•. f contest the
<br /> v : dnli to For r the discovery of property clear that the property owner may
<br /> `'`_„:; ”:""± unlisted for purposes of ad valorem taxation, valuation atthe e"propertyofothers"widersub-
<br /> 'k ,� •'r�`, .•,.. ivision(if)(2) only where he is in some way
<br /> °r�: ,«..".,,,,,i.:7.4 ..1,., ' see 51 N.C.L.N•C.L.Rev.531(1973).
<br /> =., ��"_,3 Many of the cases rated in the following note aggrieved by that Ta l valuation.p cBrock N.C.v North
<br /> were decided under former similar provisions. Carolina Property~ The designation"property of others" in 228 S.E.2d 254(1976).
<br /> subdivision(2)of subsection(g)is broad enough h# to Request Hearing, etc., Not
<br /> • to include every piece of rural land or the Rig The right to request a hearing by
<br /> _' county's entire tax list if the commissioners Limited-
<br /> .: 80
<br />
|