Orange County NC Website
5 <br /> Article 21. <br /> Review and Appeals of Listings and Valuations. <br /> § 105-322. County board of equalization and review. <br /> (a) Personnel. — Except as otherwise provided herein, the board of equalization and <br /> review of each county shall be composed of the members of the board of county <br /> commissioners. <br /> Upon the adoption of a resolution so providing, the board of commissioners is authorized to <br /> appoint a special board of equalization and review to carry out the duties imposed under this <br /> section. The resolution shall provide for the membership, qualifications, terms of office and the <br /> filling of vacancies on the board. The board of commissioners shall also designate the chairman <br /> of the special board. The resolution may also authorize a taxpayer to appeal a decision of the <br /> special board with respect to the listing or appraisal of his property or the property of others to <br /> the board of county commissioners. The resolution shall be adopted not later than the first <br /> Monday in March of the year for which it is to be effective and shall continue in effect until <br /> revised or rescinded. It shall be entered in the minutes of the meeting of the board of <br /> commissioners and a copy thereof shall be forwarded to the Department of Revenue within 15 <br /> days after its adoption. <br /> Nothing in this subsection (a) shall be construed as repealing any law creating a special <br /> board of equalization and review or creating any board charged with the duties of a board of <br /> equalization and review in any county. <br /> (b) Compensation. —The board of county commissioners shall fix the compensation and <br /> allowances to be paid members of the board of equalization and review for their services and <br /> expenses. <br /> (c) Oath. — Each member of the board of equalization and review shall take the oath <br /> required by Article VI, § 7 of the North Carolina Constitution with the following phrase added <br /> to it: "that I will not allow my actions as a member of the board of equalization and review to <br /> be influenced by personal or political friendships or obligations,". The oath must be filed with <br /> the clerk of the board of county commissioners. <br /> (d) Clerk and Minutes. — The assessor shall serve as clerk to the board of equalization <br /> and review, shall be present at all meetings, shall maintain accurate minutes of the actions of <br /> the board, and shall give to the board such information as he may have or can obtain with <br /> respect to the listing and valuation of taxable property in the county. <br /> (e) Time of Meeting. — Each year the board of equalization and review shall hold its <br /> first meeting not earlier than the first Monday in April and not later than the first Monday in <br /> May. In years in which a county does not conduct a real property revaluation, the board shall <br /> complete its duties on or before the third Monday following its first meeting unless, in its <br /> opinion, a longer period of time is necessary or expedient to a proper execution of its <br /> responsibilities. Except as provided in subdivision (g)(5) of this section, the board may not sit <br /> later than July I except to hear and determine requests made under the provisions of <br /> subdivision (g)(2), below, when such requests are made within the time prescribed by law. In <br /> the year in which a county conducts a real property revaluation, the board shall complete its <br /> duties on or before December 1, except that it may sit after that date to hear and determine <br /> requests made under the provisions of subdivision (g)(2), below, when such requests are made <br /> within the time prescribed by law. From the time of its first meeting until its adjournment, the <br /> board shall meet at such times as it deems reasonably necessary to perform its statutory duties <br /> and to receive requests and hear the appeals of taxpayers under the provisions of subdivision <br /> (g)(2), below. <br /> G.S. 105-322 Page 1 <br />