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Home » US Law » 2022 North Carolina General Statutes » Chapter 105 - Taxation » Article 21 - Review and Appeals of Listings and Valuations.

§ 105-322 – County board of equalization and review.

105-322. County board of equalization and review. (a) Personnel. – Except as otherwise provided herein, the board of equalization and review of each county shall be composed of the members of the board of county commissioners. Upon the adoption of a resolution so providing, the board of commissioners is authorized to appoint a special board […]

§ 105-323 – Giving effect to decisions of the board of equalization and review.

105-323. Giving effect to decisions of the board of equalization and review. All changes in listings, names, descriptions, appraisals, and assessments made by the board of equalization and review shall be reflected upon the abstracts and tax records by insertion of rebates given, additional charges made, or any other insertion; by correction; or by any […]

§ 105-325.1 – Special committee for motor vehicle appeals.

105-325.1. Special committee for motor vehicle appeals. The board of county commissioners may appoint a special committee of its members or other persons to hear and decide appeals arising under G.S. 105-330.2(b). The county shall bear the expense of employing the committee. (1991 (Reg. Sess., 1992), c. 961, s. 9.)