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CABARRUS COUNTY APPRAISAL MANUAL <br />Classification of Manufactured Homes: <br />By Christopher McLaughlin <br />Residential YES Hitch, YES Permanent YES On land <br />structure? wheels, and axles foundation? owned by owner of <br />removed? mobile home? <br />NO NO NO NO <br />20 <br />NO r �• <br />year lease with <br />Personal Property disposition terms? <br />YB <br />YES <br />Real Property <br />THE APPEALS PROCESS <br />Revaluation Notices <br />Notices will be mailed to all completed parcels with the reason for change listed as "County Wide Revaluation ". Parcels <br />flagged with a notice code of 95, 96, 97, or 99 will not receive a revaluation notice until our appraisal work is <br />completed. As we complete the work on these parcels they should be flagged with a 25 (County Wide Revaluation) <br />notice code unless the building is partially complete. In this case use the 18- notice code (Building Partially Complete) <br />to prevent the taxpayer from thinking the value is a completed value. Any current year straight transfers that come <br />through after the notices are mailed should be flagged with a 25- notice code so the owner of record as of January 1 of <br />the revaluation year will receive a notice. Once we start working on next year's new construction and splits we will use <br />the appropriate new notice code from our list of codes. <br />Cabarrus County Assessor Informal Review <br />Taxpayers wishing to request an informal review of their value must complete the Informal Review Form in its entirety <br />and return it to us within 30 days of the date of the notice. Any form post marked by the 30 day will be accepted as <br />timely filed. If a postmark cannot be read or is not present the form will be considered received on the date it arrived in <br />our office. Faxed copies of the appeal form are not acceptable. Once a timely filed Informal Review Form is received <br />one of our appraisers will review the value and send the taxpayer a new notice with notice code 33 (Revised Notice) or <br />34 (Reviewed no Change) or 35 (Field Reviewed, No Change in Value). Taxpayers that receive these notices and still do <br />not agree with the assessed value may file an appeal to the Board of Equalization and Review. Likewise, any taxpayer <br />that failed to file their request for an informal review within the 30 days may file an appeal to the Board of E & R as <br />long as they do so prior to the Board's Adjournment. <br />Cabarrus County — 2012 Revaluation COUNTY SPECIFICATIONS 11-64 <br />08/09/11 <br />Attachment number 14 <br />G -3 Page 497 <br />