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Cabarrus County Tax Administration <br />J. Brent Weisner, Tax Administrator <br />Memorandum <br />TO: Cabarrus County Board of Commissioners <br />John Day, County Manager <br />FROM: J. Brent Weisner, Tax Administrator <br />DATE: August 1, 2011 <br />RE: Schedule of Values — 2012 Revaluation <br />In preparation for the completion or the 2012 Revaluation Project please find attached the proposed <br />Market and Present Use Schedule of Values to you for your consideration. N.C.G.S. 317(c) governs the <br />adoption of the Schedule of Values and the required procedure is as follows: <br />1) The Assessor must submit the proposed Schedules, Standards, and Rules to the Board of County <br />Commissioners not less than 21 days before the meeting at which they will be considered for <br />adoption. <br />2) Upon receipt of the proposed Schedules the Board shall publish a statement in the newspaper <br />stating: <br />a) That the proposed Schedules to be used in the appraisal of real property in the County have <br />been submitted and are available for public inspection in the County Assessor's Office. <br />b) The time and place of a public hearing on the proposed Schedules that shall be held by the <br />Board of County Commissioners at least seven days before adopting the final Schedules. <br />3) When the Board approves the final Schedules, it shall issue an Order adopting them. Notice of this <br />Order shall be published once a week for four successive weeks in the newspaper. The last <br />publication being not less than seven days before the last day for challenging the schedules. The <br />notice shall state: <br />a) That the Schedules, Standards, and Rules to be used in the next scheduled reappraisal of real <br />property in the County have been adopted and are open to examination in the Office of the <br />County Assessor; and <br />b) That a property owner who asserts that the Schedules, Standards, and Rules are invalid may <br />except to the Order and appeal there from to the Property Tax Commission within 30 days of <br />the date when the Notice of the Adoption Order was first published. <br />65 Church Street SE, Concord, NC 28025 <br />P.O. Box 707 Concord, NC 28026 -0707 <br />Phone: 704.920.2166 • Fax: 704.920.2111 Attachment number 1 <br />Website: www6a�arruscounty.us Pag 279 <br />