2025_10_09 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID:C8E723E3-2B12-40AF-B37E-6AE9409FEA45 a. "The BOER is able to continue to meet after adjournment only for the purposes of hearing timely appeals. However, If the BOER grants a taxpayer appeal and reduces the assessed value, the taxpayer is entitled to a refund of any overpayment. NCGS 105- 360(e)provides that interest is to be paid on that overpayment but does not begin to accrue until January 6th. So, if we are able to finish all appeals in time to mail refund checks by 12/31/2025,the county would not owe interest on any repayments. But if we extend into January and February, the county would owe interest of up to 2.75% (2% until 2/1 and .75%for every month or partial month after that date)." b. "I agree with Ms. Pierce's advice that the hearing is the best place to provide that. First, the taxpayer has the burden of proof,not the county. When the taxpayer spends time arguing against the county's position,they are not providing their own evidence that the valuation is incorrect. Second, it is inappropriate to change the procedures for hearings in the middle of the year. The Appeals Manual mentions that there are counties where the tax office provides position statements prior to the hearing to the taxpayer, but there is no requirement for the tax office to do so. In any event,it would not be fair to provide this in advance to some taxpayers but not to all taxpayers, and I would advise that it confuses the burden of proof for the taxpayer to do so at all. The statute requires that the assessor provide the BOER with all available info re:the listing and valuation. There is no requirement that this be done prior to the hearing or that this be sent to the taxpayer as well." c. "The BOER appeals hearings are quasi-judicial hearings,meaning that the Board is required to evaluate evidence, make conclusions, and then issue a decision. The County and the taxpayer are generally holding adversarial positions -the taxpayer requesting a reduction in value, and the County arguing that the value should stand. The County does not have a burden of proof at all in these matters, only the appealing taxpayer. P. 30 of the Appeals Manual lays out the "greater weight of the evidence" test that the BOER should rely on in its decisions. "In all appeals before the county BOER it is incumbent on the appealing taxpayer to persuade the board,by the greater weight of the evidence,that the county assessor's decision was unlawful or incorrect." It is not appropriate for the County to argue on behalf of the taxpayer. If the County agrees that there should be a reduction, that is a different situation than advocating on behalf of the taxpayer. Further, this could be construed as a conflict of interest. P. 26 of the appeals manual states "neither a county employee nor a member of the BOER should take any action that should be construed as giving any taxpayer an unfair advantage over any other taxpayer." I think that requesting the County advocate on behalf of taxpayers would be an action that could be construed in this way." d. "In all judicial hearings, quasi-judicial hearings, etc. the party with the burden of proof presents their evidence first. This is also the format laid out in the Appeals Manual. The taxpayer has the burden of proof and should present their evidence first, followed by the County stating their position. If the taxpayer presented no evidence,the BOER should rule for the County, as the taxpayer has not sufficiently met their burden of proof. P. 27 of the Appeals Manual outlines this requirement in more detail." e. "Continuances should be made on a case by case basis,however, I think that the best practice would be for continuances to be granted only on request of a party, or if the BOER needs a legal opinion and I am not present. The BOER does have the power to request that additional information be provided by either the appellant or the County,but they should set a specific time frame within which to receive that information and make a decision based on what they have at that point. The Appeals Manual recommends one week to 10 days to get information in that instance."