Orange County NC Website
(1) The assessor shall submit the proposed schedules, <br /> standards, and rules to the board of county <br /> commissioners not less than 21 days before the meeting <br /> at which they will be considered by the board. On the <br /> same day that they are submitted to the board for its <br /> consideration, the assessor shall file a copy of the <br /> proposed schedules, standards, and rules in his office <br /> where they shall remain available for public <br /> inspection. <br /> (2) Upon receipt of the proposed schedules, standards, <br /> and rules, the board of commissioners shall publish a <br /> statement in a newspaper having general circulation in <br /> the county stating: <br /> a. That the proposed schedules, standards, and <br /> rules to be used in appraising real property in <br /> the county have been submitted to the board of <br /> county commissioners and are available for public <br /> inspection in the assessor's office; and <br /> b. The time and place of a public hearing on the <br /> proposed schedules, standards, and rules that <br /> shall be held by the board of county commissioners <br /> at least seven days before adopting the final <br /> schedules, standards, and rules. <br /> (3) When the board of county commissioners approves the <br /> final schedules, standards, and rules, it shall issue an <br /> order adopting them. Notice of this order shall be <br /> published once a week for four successive. weeks in a <br /> newspaper having general circulation in the county, with <br /> the last publication being not less than seven days <br /> before the last day for challenging the validity of the <br /> schedules, standards, and rules by appeal to the <br /> Property Tax Commission. The notice shall state: <br /> a. That the schedules, standards, and rules to be <br /> used in the next scheduled reappraisal of real <br /> property in the county have been adopted and are <br /> open to examination in the office of the assessor; <br /> and <br />