Orange County NC Website
North Carolina Statutes include provisions for review, public hearing and <br /> approval of SOV. <br /> Tax Assessor must submit SOV to the Board of County Commissioners <br /> (BOCC) at least 21 days before being adopted by BOCC <br /> Schedules <br /> A public hearing must be scheduled at least 7 days before adoption. <br /> of Values <br /> SOV must be adopted by the BOCC before January i of the year applied <br /> (January 1, 2025). Upon adoption, the notice of adoption must be <br /> advertised for 4 weeks. <br /> The SOV can be appealed to the North Carolina Property Tax Commission <br /> for 3o days. <br />