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G.S. 105 -282.1
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<br />(b) Approval and Appeal Process. - The Department of Revenue or the assessor to whom an
<br />application for exemption or exclusion is submitted must review the application and either approve or
<br />deny the application. Approved applications shall be filed and made available to all taxing units in
<br />which the exempted or excluded property is situated. If the Department denies an application for
<br />exemption or exclusion, it shall notify the taxpayer, who may appeal the denial to the Property Tax
<br />Commission.
<br />If an assessor denies an application for exemption or exclusion, the assessor must notify the owner
<br />of the decision and the owner may appeal the decision to the board of equalization and review or the
<br />board of county commissioners, as appropriate, and from the county board to the Property Tax
<br />Commission. If the notice of denial covers property located within a municipality, the assessor shall
<br />send a copy of the notice and a copy of the application to the governing body of the municipality. The
<br />municipal governing body shall then advise the owner whether it will adopt the decision of the county
<br />board or require the gwner to file a separate appeal with the municipal governing body. In the event
<br />the owner is required to appeal to the municipal governing body and that body renders an adverse
<br />decision, the owner may appeal to the Property Tax Commission. Nothing in this subsection shall
<br />prevent the governing body of a municipality from denying an application which has been approved
<br />by the assessor or by the county board provided the owner's rights to notice and hearing are not
<br />abridged. Applications handled separately by a municipality shall be filed in the office of the person
<br />designated by the governing body, or in the absence of such designation, in the office of the chief
<br />fiscal officer of the municipality.
<br />(c) Discovery of Property. - When an owner of property that may be eligible for exemption or
<br />exclusion neither lists the property nor files an application for exemption or exclusion, the assessor or
<br />the Department of Revenue, as appropriate, shall proceed to discover the property. If, upon appeal, the
<br />owner demonstrates that the property meets the conditions for exemption or exclusion, the body
<br />hearing the appeal may approve the exemption or exclusion. Discovery of the property by the
<br />Department or the county shall automatically constitute a discovery by any taxing unit in which the
<br />property has a taxable situs.
<br />(d) Roster of Exempted and Excluded Property. - The assessor shall prepare and maintain a
<br />roster of all property in the county that is granted tax relief through classification or exemption. On or
<br />before November 1 of each year, the assessor must send a report to the Department of Revenue
<br />summarizing the information contained in the roster. The report must be in the format required by the
<br />Department. The assessor must also send the Department a copy of the roster upon the request of the
<br />Department. As to affected real and personal property, the roster shall set forth:
<br />(1) The name of the owner of the property.
<br />(2) A brief description of the property.
<br />(3) A statement of the use to which the property is put.
<br />(4) A statement of the value of the property.
<br />(5) The total value of exempt property in the county and in each municipality therein.
<br />(e) Annual Review of Exempted or Excluded Property. - Pursuant to G.S. 105 - 296(1), the
<br />assessor must annually review at least one- eighth of the parcels in the county exempted or excluded
<br />from taxation to verify that the parcels qualify for the exemption or exclusion. (1973, c. 695, s. 8; c.
<br />1252; 1981, c. 54, ss. 2, 3; c. 86, s. 2; c. 915; 1985 (Reg. Sess., 1986), c. 982, s. 22; 1987, C. 45, s. 1;
<br />c. 295, ss. 5, 6; c. 680, ss. 1 -3; c. 813, s. 13; 1989, c. 674, s. 2; c. 723, s. 2; 1991, c. 34, s. 1; 1991
<br />(Reg. Sess., 1992), c. 975, s. 3; 1993, c. 459, s. 3; 1995, c. 41, s. 7; 1995 (Reg. Sess., 1996), c. 646, s.
<br />16; 1997 -23, s. 4; 2000 -140, s. 72(b); 2001 -139, s. 1; 2007 -484, s. 43.7T(b); 2007 -497, s. 2.4; 2008-
<br />35, s. 1.3; 2008 -107, s. 28.1l(g); 2008 -171, ss. 3, 7(c); 2009 -445, s. 23(a), (c) -(e); 2009 -481, s. 3.)
<br />https : / /www.ncleg.net /gascripts/ statutes /statutelookup,pl ?statute= 105 -282.1 5/18/2018
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