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IC BARRUS COUI TYJ <br /> <br />NoRr~ CAROLfNA <br /> <br />May 11, 1998 <br /> <br />Mrs. Sue Casper, Chairman <br /> & Members <br />Cabarms County Board of Commissioners <br />Cabarrus County Governmental Center <br />P. O. Box 707 <br />Concord, North Carolina 28026-0707 <br /> <br />RE: Uniform Schedules of Values, Standards, and Rules for 1999 Revaluation <br /> <br />Dear Commissioners: <br /> <br />In preparation for the 1999 revaluation, the County Assessor is required to prepare uniform <br />schedules of values, standards, and rules to be used in appraising real property at its true value and.- <br />at its present-use value. G.S. 105-317 requires the County Assessor to submit the proposed <br />schedules to the Board of Commissioners not less than twenty-one days before~the,meeting at <br />which the proposed schedules will be considered, and requires that a copy of the proposed <br />schedules be filed in the County Assessor's office, where it will remain available for public <br />inspection. <br /> <br />The Board of Commissioners, upon receipt of the proposed schedules, is required to publish a <br />statement in the newspaper having general circulation in the County stating that the proposed <br />schedules are available for public inspection in the County Assessors office and stating the time <br />and place of a public hearing for considering the proposed schedules. The adoption of the final <br />schedules shall be made by the Board not less than seven days after the public hearing. <br /> <br />When the Board approves the final schedules, it is required to issue an order adopting them, and the <br />order must be published once a week for four (4) successive weeks in a newspaper having general <br />~eulation in the County, with the last publication being not less than seven days before the last day <br />for challenging the validity of the schedules by appeal to the Property Tax Commission. <br /> <br />Copies 'of the proposed schedules are herewith submitted for your cgnsideration. The following <br />timetable is proposed in connection with the final adoption of the schedules: <br /> <br /> Office of Tax Administrator <br /> P. O. 8ox 707 o Concord, NC 28026-0707 <br /> <br /> · ~ Collector f704) 7888119 · FAX (704) 788-9815 <br />Assessor (704) 788-8166 FAX (704} 788-811 <br /> <br /> <br />