AG 2003 08 18 - Laserfiche WebLink

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ICABARRUSCOUN I CAROLINA MEMO J. Brent We~sner Tax Adrmmstrator TO: Board of County Commissioners Mr. John Day - County Manager FROM: J. Brent Weisner - Tax Administrator DATE: August 5, 2003 RE: Schedule of Values - 2004 Revaluation In preparation for the 2004 revaluation I plan to submit the proposed Market and Present Use Schedule of Values to you for your consideration at the August 18, 2003 meeting. N.C.G.S. 317(c) governs the adoption of the Schedule of Values and the required procedure is as follows: 1) The assessor must subnmt the proposed schedules, standards, and rules to the Board of County Commissioners not less than 21 days before the meeting at which they will be considered for adoption. 2) Upon receipt of the proposed schedules the Board shall publish a statement in the newspaper stating: a) That the proposed schedules to be used in the appraisal of real property in the county have been submitted and are available for public inspection in the County Assessor's Office. b) The time and place of a public hearing on the proposed schedules that shall be held by the Board of County Commissioners at least seven days before adopting the final schedules. 3) When the Board approves the final schedules, it shall issue an order adopting them. Notice of this order shall be published once a week for four successive weeks in the newspaper. The last publication being not less than seven days before the last day for challenging the schedules. The notice shall state: a) That the schedules, standards, and rules to be used in the next scheduled reappraisal of real property in the county have been adopted and are open to examination in the Office of the County Assessor; and b) That a property owner who asserts that the schedules, standards, and rules are invalid may except to the order and appeal there from to the Property Tax Commission within 30 days of the date when the notice of the adoption order was first published. Therefore, I recommend the following timetable for this process: 1) August 18, 2003 - Board of County Commissioners receive the proposed Schedule of Values from the County Assessor. 2) August 20, 2003 - Publish statement of receipt and announcement ofpubhc hearing in the newspaper. 3) September 15, 2003 - Public Hearing. 4) October 20, 2003 - Adopt Schedule of Values. 5) October 21, 2003 - First notice of adoption advertised in the newspaper. 6) October 28, 2003 - Second notice advertised. 7) November 4, 2003 - Third notice advertised. 8) November 11, 2003 - Final notice advertised. 9) November 20, 2003 - Final day in which an appeal to the order adopting the schedules may be filed with the Property Tax Commission. I further request that the Board adopt the Market Value Schedule and the Present Use Schedule separately. In the event that one is challenged we can still move forward with the other. Office of Tax Administrator T~''~ I PO Box 707 · Concord, NC 28026-0707 Assessor 704-920-2166 · Fax 704-920-2111 Collector 704-920-2119 · Fax 704-920-2815 Land Records 704-920-2127 · Fax 704-920-2111 Revaluation 704-920-2126 · Fax 704-920-2111