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30 <br /> the firm that conducted the reappraisal. A copy of the report should be sent <br /> by the board to the firm that conducted the reappraisal. <br /> (5) Duty to Change Abstracts and Records After Adjournment. — Following <br /> adjournment upon completion of its duties under subdivisions (g)(1) and <br /> (g)(2) of this subsection, the board may continue to meet to carry out the <br /> following duties: <br /> a. To hear and decide all appeals relating to discovered property under <br /> G.S. 105-312(d) and (k). <br /> b. To hear and decide all appeals relating to the appraisal, situs, and <br /> taxability of classified motor vehicles under G.S. 105-330.2(b). <br /> c. To hear and decide all appeals relating to audits conducted under <br /> G.S. 105-296(j) and relating to audits conducted under G.S. <br /> 105-296(j) and (1) of property classified at present-use value and <br /> property exempted or excluded from taxation. <br /> d. To hear and decide all appeals relating to personal property under <br /> G.S. 105-317.1(c). (1939, c. 310, s. 1105; 1965, c. 191; 1967, c. <br /> 1196, s. 6; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1977, c. 863; 1987, <br /> c. 45, s. 1; 1989, c. 79, s. 3; c. 176, s. 1; c. 196; 1991, c. 110, s. 5; <br /> 1991 (Reg. Sess., 1992), c. 1007, s. 22; 1993, c. 539, s. 720; 1994, <br /> Ex. Sess., c. 24, s. 14(c); 2001-139, ss. 6, 7; 2002-156, s. 3.) <br /> G.S. 105-322 Page 4 <br />