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CABARRUS COUNTY APPRAISAL MANUAL Classification of Manufactured Homes: By Christopher McLaughlin Residential YES < Flitch, YES Permanent YES On land � structure? wheels, and axles foundation? owned by owner of removed? mobile home? NO ND NO NO NO 2O+ Personal Property year lease with disposition terms? YES YES Real Property THE APPEALS PROCESS Revaluation Notices Notices will be mailed to all completed parcels with the reason for change listed as "County Wide Revaluation ". Parcels flagged with a notice code of 95, 96, 97, or 99 will not receive a revaluation notice until our appraisal work is completed. As we complete the work on these parcels they should be flagged with a 25 (County Wide Revaluation) notice code unless the building is partially complete. In this case use the 18- notice code (Building Partially Complete) to prevent the taxpayer from thinking the value is a completed value. Any current year straight transfers that come through after the notices are mailed should be flagged with a 25- notice code so the owner of record as of January 1 of the revaluation year will receive a notice. Once we start working on next year's new construction and splits we will use the appropriate new notice code from our list of codes. Cabarrus County Assessor Informal Review Taxpayers wishing to request an informal review of their value must complete the Informal Review Form in its entirety 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 timely filed. If a postmark cannot be read or is not present the form will be considered received on the date it arrived in our office. Faxed copies of the appeal form are not acceptable. Once a timely filed Informal Review Form is received one of our appraisers will review the value and send the taxpayer a new notice with notice code 33 (Revised Notice) or 34 (Reviewed no Change) or 35 (Field Reviewed, No Change in Value). Taxpayers that receive these notices and still do not agree with the assessed value may file an appeal to the Board of Equalization and Review. Likewise, any taxpayer 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 long as they do so prior to the Board's Adjournment. Cabarrus County — 2012 Revaluation COUNTY SPECIFICATIONS 11-64 09/30/11 Attachment number 12 G -6 Page 371