Orange County NC Website
(4) The property characteristics considered in <br /> appraising each lot, parcel, tract, building, <br /> structure and improvement, in accordance with the <br /> schedules of values, standards, and rules, be <br /> accurately recorded on the appropriate property <br /> record. <br /> (5) Upon the request of the owner, the board of <br /> equalization and review, or the board of county <br /> commissioners, any particular lot, parcel, tract, <br /> building, structure or improvement be actually <br /> visited and observed to verify the accuracy of <br /> property characteristics on record for that <br /> property. <br /> 6) Each lot, parcel, tract, building, structure and <br /> improvement be separately appraised by a competent <br /> appraiser, either one appointed under the provisions <br /> of G.S. 105-296 or one employed under the provisions <br /> of G.S. 105-299. <br /> (7) Notice is given in writing to the owner that he <br /> is entitled to have an actual visitation and <br /> observation of this property to verify the accuracy <br /> of property characteristics on record for that <br /> property. <br /> (c) The values, standards, and rules required by <br /> subdivision (b) (1) shall be reviewed and approved by the <br /> board of county commissioners before January 1 of the <br /> year they are applied. The board of county commissioners <br /> may approve the schedules of values, standards, and rules <br /> to be used in appraising real property at its true value <br /> and at its present- use value either separately or <br /> simultaneously. Notice of the receipt and adoption by <br /> the board of county commissioners of either or both the <br /> true value and present-use value, schedules, standards, <br /> and rules, and notice of a property owner's right to <br /> comment on and contest the schedules, standards, and <br /> rules shall be given as follows: <br />