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<br />G.S. 105-317 Page 2
<br />(c) The values, standards, and rules required by subdivision (b)(1) shall be reviewed
<br />and approved by the board of county commissioners before January 1 of th e year they are
<br />applied. The board of county commissioners may approve the schedules of values, standards,
<br />and rules to be used in appraising real property at its true value and at its present-use value
<br />either separately or simultaneously. Notice of the receipt and adoption by the board of county
<br />commissioners of either or both the true value and present -use value schedules, standards, and
<br />rules, and notice of a property owner's right to comment on and contest the schedules,
<br />standards, and rules shall be given as follows:
<br />(1) The assessor shall submit the proposed schedules, standards, and rules to the
<br />board of county commissioners not less than 21 days before the meeting at
<br />which they will be considered by the board. On the same day that they are
<br />submitted to the board for its consideration, the assessor shall file a copy of
<br />the proposed schedules, standards, and rules in his office where they shall
<br />remain available for public inspection.
<br />(2) Upon receipt of the proposed schedules, standards, and rules, the board of
<br />commissioners shall publish a statement in a newspaper having general
<br />circulation in the county stating:
<br />a. That the proposed schedules, standards, and rules to be used in
<br />appraising real property in the county have been submitted to the
<br />board of county commissioners and are available for public
<br />inspection in the assessor's office; and
<br />b. The time and place of a public hearing on the proposed schedules,
<br />standards, and rules that shall be held by the board of county
<br />commissioners at least seven days before adopting the final
<br />schedules, standards, and rules.
<br />(3) When the board of county commissioners approves the final schedules,
<br />standards, and rules, it shall issue an order adopting them. Notice of this
<br />order shall be published once a week for four successive weeks in a
<br />newspaper having general circulation in the county, with the last publication
<br />being not less than seven days before the last day for challenging the validity
<br />of the schedules, standards, and rules by appeal to the Property Tax
<br />Commission. The notice shall state:
<br />a. That the schedules, standards, and rules to be used in the next
<br />scheduled reappraisal of real property in the county have been
<br />adopted and are open to examination in the office of the assessor; and
<br />b. That a property owner who asserts that the schedules, standards, and
<br />rules are invalid may except to the order and appeal therefrom to the
<br />Property Tax Commission within 30 days of the date when the notice
<br />of the order adopting the schedules, standards, and rules was first
<br />published.
<br />(d) Before the board of county commissioners adopts the schedules of values,
<br />standards, and rules, the assessor may collect data needed to apply the schedules, standards, and
<br />rules to each parcel in the county. (1939, c. 310, s. 501; 1959, c. 704, s. 4; 1967, c. 944; 1971,
<br />c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 5; 1981, c. 224; c. 678, s. 1; 1985, c. 216, s. 2; c.
<br />628, s. 4; 1987, c. 45, s. 1; c. 295, s. 1; 1997-226, s. 5.)
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