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Property Reappraisal <br /> <br />Reappraisals are required by North Carolina <br />law <br /> - Octennial system - G.S. 105-286(a) <br /> <br /> · More frequent reappraisal allowed at the <br /> discretion of local Board of Commissioners <br /> <br /> · Cabarrus County has been conducting <br /> reappraisals more frequently since 1991 <br /> <br /> - 1991, 1995, and 1999 <br /> <br />1/2/2003 <br /> <br />G.S. 105-283 <br />All property, real and personal, shall as far as <br /> practicable be appraised or valued at its true <br /> value in money <br /> <br />1/2/2003 <br /> <br />2 <br /> <br /> <br />