NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 412

HOUSE BILL 807

 

AN ACT AMENDING CHAPTER 916 OF THE 1961 SESSION LAWS OF THE GENERAL ASSEMBLY OF NORTH CAROLINA, PERTAINING TO THE APPOINTMENT AND DUTIES OF A BOARD OF EQUALIZATION AND REVIEW FOR MECKLENBURG COUNTY.

 

Whereas, by Chapter 916 of the 1961 Session Laws of the General Assembly of North Carolina, the County of Mecklenburg was authorized to appoint a Board of Equalization and Review composed of members other than the County Commissioners; and

Whereas, it is deemed advisable to amend said special act to conform with amendments of the General Statutes and to clarify the functions of the Board of Equalization and Review; Now, therefore,

 

The General Assembly of North Carolina do enact:

 

Section 1.  Section 5 of Chapter 916 of the 1961 Session Laws of North Carolina is repealed, and the following is inserted in lieu thereof:

"The Board of Equalization and Review shall meet at such times and at such places as the chairman of said board may direct, provided, however, that it shall complete its duties not later than ten days before the date provided by law for fixing the tax rate for the current year, except to hear and determine requests made by taxpayers under the provisions of Section 7(b) of this act, which such requests are made within the time prescribed by law. Following formal adjournment of the board each year, the board shall continue to function for the sole purpose of exercising the authority granted to boards of County Commissioners by G.S. 105-330 (or any statute amending or repealing it)."

Sec. 2.  Section 7(b) of Chapter 916 of the 1961 Session Laws of North Carolina is repealed and the following is inserted in lieu thereof:

"The board shall, on request, hear any and all taxpayers who own or control taxable property assessed for taxation in the county in respect to the valuation of such property or the property of others. Any such request must be made in writing to or by personal appearance before the board prior to adjournment of the board, or within fifteen days after notice is mailed by the board of a change in valuation made by said board if the notice of change was mailed less than fifteen days prior to adjournment of the board. The board shall notify any such taxpayer by mail as to the action taken on his request no later than 30 days after adjournment of the board."

Sec. 3.  The provisions of this act shall apply only to Mecklenburg County.

Sec. 4.  All laws and clauses of laws in conflict with this act are hereby repealed.

Sec. 5.  This act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 19th day of May, 1971.