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5 <br /> Why Have a Revaluation ? <br /> • Re-establish the fairness of the tax burden <br /> between properties , which change in value <br /> at different rates by location and property <br /> type . <br /> • Required by N . C . General Statute 105-286 <br /> at least every 8 years . <br /> • Resolution signed May 7 , 2013 , Orange <br /> County conducts every 4 years . <br /> ORANGE COUNTY <br /> 3 NORTH CAROLINA <br />