Amends GS 105-322 to require a county board of equalization and review (board), in fulfilling its duty to review property tax lists, either upon its own motion or on sufficient cause shown by any person, to examine for accuracy and compliance every property listed and appraised at a figure equal to or greater than 30% of its most recent prior listing and appraisal. Also adds a requirement that the board give written notice of the appeals process under the statute in easily understood language. The notice must be given to property owners within a time frame that gives the owners a reasonable opportunity to exercise their right to appeal.
Amends GS 105-328 as follows. Amends the conditions that are in place when the governing body of a city or town situated in two or more counties does not adopt the procedure under the specified statutory authority, so that in addition to the governing body being vested with the powers and duties vested in the boards of county commissioners and board of equalization and review, the municipal boards of equalization and review must also (1) examine for accuracy and compliance every property listed and appraised at a figure equal to or greater than 30% of its previous listing and appraisal and (2) give written notice of the appeals process under the statute in easily understood language. The notice must be given to property owners within a time frame that gives the owners a reasonable opportunity to exercise their right to appeal.

Statutes affected:
Filed: 105-322, 105-328
Edition 1: 105-322, 105-328