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CABARRUS COUNTY APPRAISAL MANUAL Cabarrus County Board of Equalization and Review These appeals may be filed anytime prior to the adjournment of the Board for the purposes of accepting appeals. This date will be advertised in the local paper and is usually in late April. Anyone that receives a notice of value after the Board adjourns will have 30 days from the date of the notice to file an appeal to the Board. All requests to appeal to the Board must be made in writing either by letter or on the Request to Appeal Form that will be attached to the Notice of Decision from the informal review process. All Board requests are to be sent to Secretary to the Board for processing. Anyone that request to appeal to the Board will receive an Application for Hearing from the Board and must fill it out and return it within 30 days. Once the Application for Hearing is returned one of our appraisers will re- inspect the property and review all available information. If our appraiser and the taxpayer reach an agreement the case may be settled by completing and signing an Assessment Agreement which will be presented to the Board for final approval. If an assessment agreement is not reached the taxpayer will be notified of the date and time of the hearing. At the hearing the taxpayer will be able to present their evidence and testimony to the Board and a county appraiser will present the county's evidence and make a recommendation to the Board. Within 30 days after the Board meeting the taxpayer will receive a Notice of Decision from the Board indicating the Board's determination. The taxpayer has 30 days from the date of the Notice of Decision to file an appeal of the Board's decision to the N.C. Property Tax Commission. North Carolina Property Tax Commission (PTC) These appeals must be filed within 30 days of the date of the Notice of Decision from the Cabarrus County Board of Equalization and Review. These appeals are typically heard in Raleigh. The PTC is made up of 5 members appointed by the Governor and the Legislature. An individual taxpayer may present evidence to the PTC without the assistance of an attorney but non - individual owners must have an attorney represent them. These appeals may take months or years to schedule and hear. Prior to the hearing, representatives of the Department of Revenue will meet with the County and the taxpayer to review the merits of the case and resolve them when possible. The taxpayer or the County may appeal the decision of the PTC to the Court of Appeals. North Carolina Court of Appeals The Court of Appeals hears all appeals from the Property Tax Commission. The taxpayer or the County may appeal the decision of the Court of Appeals to the N.C. Supreme Court. North Carolina Supreme Court The N.C. Supreme Court hears all appeals from the Court of Appeals. There are no appeals of the decision of the Supreme Court. Cabarrus County — 2012 Revaluation COUNTY SPECIFICATIONS 11-65 09/30/11 Attachment number 12 G -6 Page 372