Orange County NC Website
Browse       Search
6 <br /> (f) Notice of Meetings and Adjournment. — A notice of the date, hours, place, and <br /> purpose of the first meeting of the board of equalization and review shall be published at least <br /> three times in some newspaper having general circulation in the county, the first publication to <br /> be at least 10 days prior to the first meeting. The notice shall also state the dates and hours on <br /> which the board will meet following its first meeting and the date on which it expects to <br /> adjourn; it shall also carry a statement that in the event of earlier or later adjournment, notice to <br /> that effect will be published in the same newspaper. Should a notice be required on account of <br /> earlier adjournment, it shall be published at least once in the newspaper in which the first notice <br /> was published, such publication to be at least five days prior to the date fixed for adjournment. <br /> Should a notice be required on account of later adjournment, it shall be published at least once <br /> in the newspaper in which the first notice was published, such publication to be prior to the date <br /> first announced for adjournment. <br /> (g) Powers and Duties. — The board of equalization and review has the following <br /> powers and duties: <br /> (1) Duty to Review Tax Lists. — The board shall examine and review the tax <br /> lists of the county for the current year to the end that all taxable property <br /> shall be listed on the abstracts and tax records of the county and appraised <br /> according to the standard required by G.S. 105-283, and the board shall <br /> correct the abstracts and tax records to conform to the provisions of this <br /> Subchapter. In carrying out its responsibilities under this subdivision (g)(1), <br /> the board, on its own motion or on sufficient cause shown by any person, <br /> shall: <br /> a. List, appraise, and assess any taxable real or personal property that <br /> has been omitted from the tax lists. <br /> b. Correct all errors in the names of persons and in the description of <br /> properties subject to taxation. <br /> C. Increase or reduce the appraised value of any property that, in the <br /> board's opinion, has been listed and appraised at a figure that is <br /> below or above the appraisal required by G.S. 105-283; however, the <br /> board shall not change the appraised value of any real property from <br /> that at which it was appraised for the preceding year except in <br /> accordance with the terms of G.S. 105-286 and 105-287. <br /> d. Cause to be done whatever else is necessary to make the lists and tax <br /> records comply with the provisions of this Subchapter. <br /> e. Embody actions taken under the provisions of subdivisions (g)(1)a <br /> through (g)(1)d, above, in appropriate orders and have the orders <br /> entered in the minutes of the board. <br /> f. Give written notice to the taxpayer at the taxpayer's last known <br /> address in the event the board, by appropriate order, increases the <br /> appraisal of any property or lists for taxation any property omitted <br /> from the tax lists under the provisions of this subdivision (g)(1). <br /> (2) Duty to Hear Taxpayer Appeals. — On request, the board of equalization and <br /> review shall hear any taxpayer who owns or controls property taxable in the <br /> county with respect to the listing or appraisal of the taxpayer's property or <br /> the property of others. <br /> a. A request for a hearing under this subdivision (g)(2) shall be made in <br /> writing to or by personal appearance before the board prior to its <br /> adjournment. However, if the taxpayer requests review of a decision <br /> made by the board under the provisions of subdivision (g)(1), above, <br /> G.S. 105-322 Page 2 <br />