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f( llow ng its first meetink, and thp &.,e on which it expects t ~ ad~ m,",' <br /> <br />[o that ~ffect will be publ~shed in the same news m ~er. S~i(nfid <br />required on account of earlier adjom'nment, it shall he mfl,!ished ;,t least ,)nee <br />in the newspa )er ia which the firs~ notice was pnbtishod, such p~fid~cal~(,n <br />at least five days u'ior to the date f/xed for adiOUrllme~lt. Sh;~t;ld a <br />required m~ acc~tlllt of later ad mlrnnlelli, it sha)i be md~lished at least once <br />the news(roper in which the fil:st notice was publishtrd, such publication <br />t~rior to the date first announced for adjom'nment. <br /> tg) Powers and Duties. -- <br /> (1) h shall be the duw of the board of equalization and review to ex;m~hm <br /> <br /> that all taxable prol~ertv shall be listed on the abstracts and tax r{,cords <br /> of the couatv and a])pr~ised according to the standard required by G.S. <br /> 105-283, and the board shall correct the abstracts and tax records to <br /> conform to the provisions of this Subehapter. In carrying out its <br /> responsibilities under this subdivision (g)(1). the board, on its own <br /> motion or on sufficient cause shown by any person, shall: <br /> a. List, appraise, and assess any taxable real or personal property that <br /> has been omitted from the tax lists. <br /> b. Correct all errors in the iianle5 of persons and in the description of <br /> properties subject to taxation. <br /> c. Increase or reduce the appraised value Of alw in'opm'tv that. in the <br /> board's opinion, shall have been listed and'appraise~l at a figtu'e <br /> that is below or above the appraisal required by G.S. 105-283' <br /> however, the board shall not change the appraised ~:alue of any reai <br /> m'opertv from that at which it was appraised for the n'eceding year <br /> bxcept {n accordance with the terms of G.S. 105-286 and 1652287. <br /> d. Cause to be done whatever else shall be necessary to ~nake the lists <br /> and tax records comply with the provis~oas of ibis Suhchapter. <br /> e. Embody actions taken tinder the provisions of subdMsions (gl(Da <br /> throakh (g)(l)d. above, in a )pro )hate orders and have the 8rders <br /> <br /> f. Give writtea notice to the taxpayer at his last-kaown address in the <br /> eveat the board shall, by appropriate order, increase the appraisal <br /> of any )to }erry or list ~or taxation any n'o mrty omitted fi'on; the <br /> tax lists under the provisions of this subdivision <br /> (2) On request, the board of equalization and review shall hear any taxpayer <br /> <br /> Iisting or appraisal of hi~ pr&nertv or thepropertk' of others. <br /> a. A request for a hearing m~der'this subdivision)gi(2) shall be made <br /> ia writing to or by )drs0nal a ) ~earance l)eforcfthe board u'ior to <br /> its adjourameat, ttowever, if the taxpayer reqnests review of a <br /> decision made by the board under the }n'ovisions of subdivision <br /> g) 1). above, notice of which was mailed fewer than !6 days prior <br /> to the board's adjournment, the request for a hearing thereon may <br /> be made within 15 days after Om notice of the board's decision wa~ <br /> mailed. <br /> b. Taxpayers may file se )state or joist reqaests for beatifies under the <br /> In'Or,sloss o~ th~s subdwismn {g)(2) at their mectio}~. ' <br /> c. At a hearing under provisions of this subdMsion Ig){2). the board, in <br /> <br /> subdnus~on g (8), below, shall hear any evidence o~ 'ered hv <br /> ai~ >el!ant, the tax au )ervisor, and o~h[,r comity officials tl~at is <br /> pertinent to the decision of the apueal. U mn [lie reqaest of an <br /> appellant, the board shall SUblme~(a Witnesses or documents <br /> <br /> <br />