AG 1994 06 20 - Laserfiche WebLink

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June 14, 1994 Mr. Jeffrey L. Barnhart, Chairman, & Members Cabarrus County Board of Commissioners Cabarrus County Governmental Center P. O. Box 707 Concord, North Carolina 28026-0707 RE: Uniform Schedules of Values, Standards, and Rules for 1995 Revaluation Dear Commissioners: In preparation for the 1995 revaluation, the County Assessor is required to prepare uniform schedules of values, standards, and rules to be used in appraising real property at its true value and at its present-use value. G.S. 105-317 requires the County Assessor to submit the proposed schedules to the Board of Commissioners not less than twenty-one days before the meeting at which the proposed schedules will be considered, and requires that a copy of the proposed schedules be filed in the County Assessor's office, where it will remain available for public inspection. The Board of Commissioners, upon receipt of the proposed schedules, is required to publish a statement in the newspaper having general circulation in the County stating that the proposed schedules are available for public inspection in the County Assessor's office and stating the time and place of a public hearing for considering the proposed schedules. The adoption of the final schedules shall be made by the Board not less than seven days after the public hearing. when the Board approves the final schedules, it is required to issue an order adopting them, and the order must be published once a week for four (4) successive weeks in a newspaper having general circulation in the County, with the last publication being not less than seven days before the last day for challenging the validity of the schedules by appeal to the Property Tax Commission. Copies of the proposed schedules are herewith submitted for your consideration. The following timetable is proposed in connection with the final adoption of the schedules: