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(1) Schedule of Initial reappraisals <br /> Division Two - 1973. Caldwell, Carteret, <br /> Columbus, Currituck, Davidson, Gaston, Greene, <br /> Hyde, Lenoir, Madison, Orange, Pamlico, Pitt, <br /> Richmond, Swain, Transylvania, and Washington. <br /> (2) Advancing Scheduled Octennial Reappraisal <br /> Any county desiring to conduct a reappraisal <br /> of real property earlier than required by this <br /> subsection (a) may do so upon adoption by the <br /> board of county commissioners of a resolution so <br /> providing. A copy of any such resolution shall be <br /> forwarded promptly to the Department of Revenue. <br /> If the scheduled date for reappraisal for any <br /> county is advanced as provided herein, real <br /> property in that county shall thereafter be <br /> reappraised every eight years following the <br /> advanced date unless, in accordance with the <br /> provisions of this subdivision (a) (2) , an earlier <br /> date shall be adopted by resolution of the Board <br /> of County Commissioners in which event a new <br /> schedule of octennial reappraisals shall thereby <br /> be established for that county. <br /> (c) Value To Be Assigned Real Property When Not <br /> Subject To Appraisal. <br /> In years in which real property within a county is not <br /> subject to appraisal or reappraisal under subsections <br /> (a) or (b) , or under G.S. 105-287, it shall be listed at <br /> the value assigned when last appraised under this <br /> section or under G.S. 105-287. <br /> G.S. 105-317. Appraisal of Real Property; Adoption of <br /> Schedules, Standards, and Rules: <br /> (a) Whenever any real property is appraised it shall <br /> be the duty of the persons making appraisals: <br />