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<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 the 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.)
<br /> G.S. 105-317 Page 2
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