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7 <br /> notice of which was mailed fewer than 15 days prior to the board's <br /> adjournment, the request for a hearing thereon may be made within <br /> 15 days after the notice of the board's decision was mailed. <br /> b. Taxpayers may file separate or joint requests for hearings under the <br /> provisions of this subdivision (g)(2) at their election. <br /> C. At a hearing under provisions of this subdivision (g)(2), the board, in <br /> addition to the powers it may exercise under the provisions of <br /> subdivision (g)(3), below, shall hear any evidence offered by the <br /> appellant, the assessor, and other county officials that is pertinent to <br /> the decision of the appeal. Upon the request of an appellant, the <br /> board shall subpoena witnesses or documents if there is a reasonable <br /> basis for believing that the witnesses have or the documents contain <br /> information pertinent to the decision of the appeal. <br /> d. On the basis of its decision after any hearing conducted under this <br /> subdivision (g)(2), the board shall adopt and have entered in its <br /> minutes an order reducing, increasing, or confirming the appraisal <br /> appealed or listing or removing from the tax lists the property whose <br /> omission or listing has been appealed. The board shall notify the <br /> appellant by mail as to the action taken on the taxpayer's appeal not <br /> later than 30 days after the board's adjournment. <br /> (3) Powers in Carrying Out Duties. — In the performance of its duties under <br /> subdivisions (g)(1) and (g)(2), above, the board of equalization and review <br /> may exercise the following powers: <br /> a. It may appoint committees composed of its own members or other <br /> persons to assist it in making investigations necessary to its work. It <br /> may also employ expert appraisers in its discretion. The expense of <br /> the employment of committees or appraisers shall be borne by the <br /> county. The board may, in its discretion, require the taxpayer to <br /> reimburse the county for the cost of any appraisal by experts <br /> demanded by the taxpayer if the appraisal does not result in material <br /> reduction of the valuation of the property appraised and if the <br /> appraisal is not subsequently reduced materially by the board or by <br /> the Department of Revenue. <br /> b. The board, in its discretion, may examine any witnesses and <br /> documents. It may place any witnesses under oath administered by <br /> any member of the board. It may subpoena witnesses or documents <br /> on its own motion, and it must do so when a request is made under <br /> the provisions of subdivision(g)(2)c, above. <br /> A subpoena issued by the board shall be signed by the chair of <br /> the board, directed to the witness or to the person having custody of <br /> the document, and served by an officer authorized to serve <br /> subpoenas. Any person who willfully fails to appear or to produce <br /> documents in response to a subpoena or to testify when appearing in <br /> response to a subpoena shall be guilty of a Class 1 misdemeanor. <br /> (4) Power to Submit Reports. — Upon the completion of its other duties, the <br /> board may submit to the Department of Revenue a report outlining the <br /> quality of the reappraisal, any problems it encountered in the reappraisal <br /> process, the number of appeals submitted to the board and to the Property <br /> Tax Commission, the success rate of the appeals submitted, and the name of <br /> G.S. 105-322 Page 3 <br />