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CABARRUS COUNTY 2012 APPRAISAL MANUAL
<br />(5) Upon the request of the owner, the board of equalization and review, or the board of county
<br />commissioners, any particular lot, parcel, tract, building, structure or improvement be actually
<br />visited and observed to verify the accuracy of property characteristics on record for that
<br />property.
<br />(6) Each lot, parcel, tract, building, structure and improvement be separately appraised by a
<br />competent appraiser, either one appointed under the provisions of G.S. 105 -296 or one
<br />employed under the provisions of G.S. 105 -299.
<br />(7) Notice is given in writing to the owner that he is entitled to have an actual visitation and
<br />observation of his property to verify the accuracy of property characteristics on record for that
<br />property.
<br />(c) The values, standards, and rules required by subdivision (b)(1) shall be reviewed and approved by the
<br />board of county commissioners before January 1 of the year they are applied. The board of county commissioners
<br />may approve the schedules of values, standards, and rules to be used in appraising real property at its true value and
<br />at its present -use value either separately or simultaneously. Notice of the receipt and adoption by the board of
<br />county commissioners of either or both the true value and present -use value schedules, standards, and rules, and
<br />notice of a property owner's right to comment on and contest the schedules, standards, and rules shall be given as
<br />follows:
<br />(1) The assessor shall 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 by the
<br />board. On the same day that they are submitted to the board for its consideration, the assessor
<br />shall file a copy of the proposed schedules, standards, and rules in his office where they shall
<br />remain available for public inspection.
<br />(2) Upon receipt of the proposed schedules, standards, and rules, the board of commissioners shall
<br />publish a statement in a newspaper having general circulation in the county stating:
<br />a. That the proposed schedules, standards, and rules to be used in appraising real property
<br />in the county have been submitted to the board of county commissioners and are
<br />available for public inspection in the assessor's office; and
<br />b. The time and place of a public hearing on the proposed schedules, standards, and rules
<br />that shall be held by the board of county commissioners at least seven days before
<br />adopting the final schedules, standards, and rules.
<br />(3) When the board of county commissioners approves the final schedules, standards, and rules, it
<br />shall issue an order adopting them. Notice of this order shall be published once a week for four
<br />successive weeks in a newspaper having general circulation in the county, with the last
<br />publication being not less than seven days before the last day for challenging the validity of the
<br />schedules, standards, and rules by appeal to the Property Tax Commission. The notice shall
<br />state:
<br />a. That the schedules, standards, and rules to be used in the next scheduled reappraisal of
<br />real property in the county have been adopted and are open to examination in the office
<br />of the assessor; and
<br />b. That a property owner who asserts that the schedules, standards, and rules are invalid
<br />may except to the order and appeal therefrom to the Property Tax Commission within
<br />30 days of the date when the notice of the order adopting the schedules, standards, and
<br />rules was first published.
<br />(d) Before the board of county commissioners adopts the schedules of values, standards, and rules, the
<br />assessor may collect data needed to apply the schedules, standards, and rules to each parcel in the county. (1939, c.
<br />310, s. 501; 1959, c. 704, s. 4; 1967, c. 944; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 5; 1981, c. 224; c.
<br />678, s. 1; 1985, c. 216, s. 2; c. 628, s. 4; 1987, c. 45, s. 1; c. 295, s. 1; 1997 -226, s. 5.)
<br />Cabarrus County — 2012 Revaluation INTRODUCTION 1-6
<br />8/9/11
<br />Attachment number 3
<br />G -5 Page 287
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