GENERAL ASSEMBLY OF NORTH CAROLINA
1989 SESSION
CHAPTER 686
AN ACT TO EXTEND THE TIME DURING WHICH THE DAVIDSON BOARD OF EQUALIZATION AND REVIEW MAY SIT.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-322(e) reads as rewritten:
"(e) Time of Meeting. -
Each year the board of equalization and review shall hold its first meeting not
earlier than the first Monday in April and not later than the first
Monday in May. The board shall complete its duties on or before the third
Monday following its first meeting unless, in its opinion, a longer period of
time is necessary or expedient to a proper execution of its
responsibilities. In no event shall the board sit later than July 1 December
31 except to hear and determine requests made under the provisions of
subdivision (g)(2), below, when such requests are made within the time
prescribed by law. From the time of its first meeting until its
adjournment, the board shall meet at such times as it deems reasonably
necessary to perform its statutory duties and to receive requests and hear the
appeals of taxpayers under the provisions of subdivision (g)(2), below."
Sec. 2. This act applies to Davidson County only and applies to any board charged with the duties of a board of equalization and review in Davidson County.
Sec. 3. This act is effective upon ratification and will expire December 31, 1989.
In the General Assembly read three times and ratified this the 26th day of July, 1989.