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2026_01_21 BOER Minutes
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2026_01_21 BOER Minutes
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Last modified
2/13/2026 3:42:49 PM
Creation date
2/13/2026 3:41:26 PM
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BOCC
Date
1/21/2026
Meeting Type
Regular Meeting
Document Type
Advisory Bd. Minutes
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Docusign Envelope ID:79E62A5D-CE8F-4443-A1 14-1 OC75F9BOB71 <br /> Voted For All BOER Members <br /> Voted Against <br /> Property Identification: <br /> Property Owner Netherlan T. Davis Et Al Appellant(if different) Leslie Vanhook <br /> Property Address 17223 Atkins Road Parcel ID or Abstract 19829843732 <br /> Statement of Appeal: Request approval of untimely filed appeal. <br /> Current Assessed Value N/A County Opinion Deny untimely appeal <br /> Time of Hearin 2:35 PM Appellant Opinion Accept untimely appeal <br /> County Representative Roger Gunn Board Decision Untimely appeal denied <br /> Evidence submitted by the appellant: <br /> • The appellant is requesting the Board accept her January 14, 2026,request to hear the untimely <br /> filed appeal of the subject property for 2025. <br /> Evidence submitted by the county representative: <br /> • The taxpayer emailed a formal appeal to the Orange County Tax Office in the early hours of <br /> January14, 2026. As the deadline for this taxpayer to file a formal appeal was July 31, 2025, <br /> with the adjournment of the Board of Equalization and Review,the County informed the <br /> taxpayer on January 14, 2026, of this deadline and the appeal could not be considered for 2025. <br /> See attached correspondence. <br /> • Proper notice of the 2025 Board of Equalization and Review meetings and adjournment were <br /> published in accordance with GS 105-322 (e)and(f). <br /> • Correspondence to Appellant 1-14-2026 PM(2 pages) <br /> • Correspondence to Appellant 1-14-2026 AM(3 pages) <br /> • Appellant's Formal Appeal (3 pages) <br /> • GS 105-322(4 pages) <br /> Motion of the Board Deny untimely appeal Untimely appeal denied <br /> Made the motion Shannon Julian <br /> Seconded the motion Richal Vanhook <br /> Voted For All BOER Members <br /> Voted Against <br /> Property Identification: <br /> Property Owner Andre R. Caldwell Et Al Appellant(if different) Andrew Simpson/ <br /> Jackson Center <br /> Property Address 600 Church Street Parcel ID or Abstract 9788280621 <br /> 5 <br />
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