GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1999
SESSION LAW 2000-40
AN ACT TO AUTHORIZE THE APPOINTMENT OF A SPECIAL BOARD OF EQUALIZATION AND REVIEW FOR LINCOLN COUNTY.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-322 reads as rewritten:
"§ 105-322. Lincoln County board of equalization and review.
(a) Personnel. Board
Composed of Commissioners if Special Board Not Appointed. - Except as
otherwise provided herein, If the board of county commissioners does not
appoint a special board of equalization and review as provided in this section,
the board of equalization and review of each the county shall be
composed of the members of the board of county commissioners.
(a1) Appointment of Special
Board. - Upon the adoption of a resolution so providing, the board of
commissioners is authorized to appoint a special board of equalization and
review to carry out the duties imposed under this section. The
resolution shall provide for the membership, qualifications, terms of office
and the filling of vacancies on the board. The special board shall be
composed of five members and three alternate members. The board of
commissioners shall also designate the chairman a chair of
the special board. board from the membership of the board. The
special board shall elect a vice-chair from its membership to serve as acting
chair in the absence of the chair as necessary. To be eligible for
appointment to the special board, the board of county commissioners must find
that the person has satisfactory knowledge of or experience in real estate, fee
appraisals, banking, farming, or other business management.
Members of the special board shall serve a term of two years. No member may serve more than three consecutive terms. Vacancies shall be filled by the board of county commissioners; a successor appointed to fill a vacancy shall serve for the remainder of the term. Members of the special board shall serve at the pleasure of the board of county commissioners.
The resolution may also authorize a taxpayer to appeal a
decision of the special board with respect to the listing or appraisal of his
property or the property of others to the board of county commissioners. The
resolution creating the special board shall be adopted not later than
the first Monday in March of the year for which it is to be effective and shall
continue in effect until revised or rescinded. It shall be entered in the
minutes of the meeting of the board of commissioners and a copy thereof shall
be forwarded to the Department of Revenue within 15 days after its adoption.
Nothing in this subsection (a) shall be construed
as repealing any law creating a special board of equalization and review or
creating any board charged with the duties of a board of equalization and
review in any county.
(a2) Quorum; Alternates. - A majority of the members of the special board shall constitute a quorum for the purpose of transacting business. A decision of the special board shall be made by a majority of the members present. An alternate member of the special board shall have all the powers and duties of a regular board member when sitting as a member of the board or of any subcommittee or panel created by the board. The board of county commissioners shall adopt a resolution setting forth any other provisions it deems necessary to govern the proceedings of the special board and any subcommittee or panel created by the special board.
(b) Compensation. - The board of county commissioners shall fix the compensation and allowances to be paid members of the board of equalization and review for their services and expenses.
(c) Oath. - Each member of the board of equalization and review shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following phrase added to it: 'that I will not allow my actions as a member of the board of equalization and review to be influenced by personal or political friendships or obligations,'. The oath must be filed with the clerk of the board of county commissioners.
(d) Clerk and Minutes. -
The assessor or a person designated by the assessor shall serve as clerk
to the board of equalization and review, shall be present at all meetings,
shall maintain accurate minutes of the actions of the board, shall draft all
written decisions of the special board, and shall give to the board such
information as he the clerk may have or can obtain with respect
to the listing and valuation of taxable property in the county. The
chair of the special board shall review all written decisions drafted by the
clerk. Only the chair of the special board or, in the chair's absence,
the vice-chair can execute the decisions of the special board.
(e) Time of Meeting. -
Each Except as otherwise provided in this section, 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. In
years in which a county does not conduct a real property revaluation, the The
board shall complete its duties on or before the third Monday following
its first meeting advertised adjournment date unless, in its
opinion, a longer period of time is necessary or expedient to a proper
execution of its responsibilities. In no event shall Except as
provided in subdivision (g)(7) of this section, the board may not sit
later than July 1 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. In the year in which a county conducts a real
property revaluation, the board shall complete its duties on or before December
1, except that it may sit after that date 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 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. this section.
(f) Notice of Meetings and Adjournment. - A notice of the date, hours, place, and purpose of the first meeting of the board of equalization and review shall be published at least three times in some newspaper having general circulation in the county, the first publication to be at least 10 days prior to the first meeting. The notice shall also state the dates and hours on which the board will meet following its first meeting and the date on which it expects to adjourn; it shall also carry a statement that in the event of earlier or later adjournment, notice to that effect will be published in the same newspaper. Should a notice be required on account of earlier adjournment, it shall be published at least once in the newspaper in which the first notice was published, such publication to be at least five days prior to the date fixed for adjournment. Should a notice be required on account of later adjournment, it shall be published at least once in the newspaper in which the first notice was published, such publication to be prior to the date first announced for adjournment.
(g) Powers and Duties. - The board of equalization and review has the following powers and duties:
(1) Powers and Duties. -
It shall be the duty of the board of equalization and review to Duty to
Review Tax Lists. - The board shall examine and review the tax lists of the
county for the current year to the end that all taxable property shall be
listed on the abstracts and tax records of the county and appraised according
to the standard required by G.S. 105-283, and the board shall correct the
abstracts and tax records to conform to the provisions of this
Subchapter. In carrying out its responsibilities under this subdivision
(g)(1), the board, on its own motion or on sufficient cause shown by any
person, shall:
a. List, appraise, and assess any taxable real or personal property that has been omitted from the tax lists.
b. Correct all errors in the names of persons and in the description of properties subject to taxation.
c. Increase or
reduce the appraised value of any property that, in the board's opinion, shall
have has been listed and appraised at a figure that is below or
above the appraisal required by G.S. 105-283; however, the board shall not
change the appraised value of any real property from that at which it was
appraised for the preceding year except in accordance with the terms of G.S.
105-286 and 105-287.
d. Cause to be
done whatever else shall be is necessary to make the lists and
tax records comply with the provisions of this Subchapter.
e. Embody actions taken under the provisions of subdivisions (g)(1)a through (g)(1)d, above, in appropriate orders and have the orders entered in the minutes of the board.
f. Give
written notice to the taxpayer at his the taxpayer's last-known
address in the event the board shall, board, by appropriate order,
increase increases the appraisal of any property or list lists
for taxation any property omitted from the tax lists under the provisions
of this subdivision (g)(1).
(2) Duty to Hear
Taxpayer Appeals. - On request, the board of equalization and review shall
hear any taxpayer who owns or controls property taxable in the county with
respect to the listing or appraisal of his the taxpayer's property
or the property of others.
a. A request for a hearing under this subdivision (g)(2) shall be made in writing to or by personal appearance before the board prior to its adjournment. However, if the taxpayer requests review of a decision made by the board under the provisions of subdivision (g)(1), above, notice of which was mailed fewer than 15 days prior to the board's adjournment, the request for a hearing thereon may be made within 15 days after the notice of the board's decision was mailed.
b. Taxpayers may file separate or joint requests for hearings under the provisions of this subdivision (g)(2) at their election.
c. At a hearing under provisions of this subdivision (g)(2), the board, in addition to the powers it may exercise under the provisions of subdivision (g)(3), below, shall hear any evidence offered by the appellant, the assessor, and other county officials that is pertinent to the decision of the appeal. Upon the request of an appellant, the board shall subpoena witnesses or documents if there is a reasonable basis for believing that the witnesses have or the documents contain information pertinent to the decision of the appeal.
d. On the
basis of its decision after any hearing conducted under this subdivision
(g)(2), the board shall adopt and have entered in its minutes an order
reducing, increasing, or confirming the appraisal appealed or listing or
removing from the tax lists the property whose omission or listing has been
appealed. The board shall notify the appellant by mail as to the action
taken on his the appeal not later than 30 days after the board's
adjournment.
(3) Powers in Carrying Out Duties. - In the performance of its duties under subdivisions (g)(1) and (g)(2), above, the board of equalization and review may exercise the following powers:
a. It may
appoint committees composed of its own members or other persons to assist it in
making investigations necessary to its work. It may also employ expert
appraisers in its discretion. The expense of the employment of committees
or appraisers shall be borne by the county. The board may, in its
discretion, require the taxpayer to reimburse the county for the cost of any
appraisal by experts demanded by him the taxpayer if the
appraisal does not result in material reduction of the valuation of the
property appraised and if the appraisal is not subsequently reduced materially
by the board or by the Department of Revenue.
b. The board, in its discretion, may examine any witnesses and documents. It may place any witnesses under oath administered by any member of the board. It may subpoena witnesses or documents on its own motion, and it must do so when a request is made under the provisions of subdivision (g)(2)c, above.
A subpoena issued by the board shall be signed by the chairman chair of
the board, directed to the witness or to the person having custody of the
document, and served by an officer authorized to serve subpoenas. Any
person who willfully fails to appear or to produce documents in response to a
subpoena or to testify when appearing in response to a subpoena shall be guilty
of a Class 1 misdemeanor.
(4) Power to Submit Reports. - Upon the completion of its other duties, the board may submit to the Department of Revenue a report outlining the quality of the reappraisal, any problems it encountered in the reappraisal process, the number of appeals submitted to the board and to the Property Tax Commission, the success rate of the appeals submitted, and the name of the firm that conducted the reappraisal. A copy of the report should be sent by the board to the firm that conducted the reappraisal.
(5) Duty to Appoint Motor Vehicle Review Subcommittee. - The chair of the board of equalization and review shall appoint a subcommittee at the board's first meeting of the calendar year. The subcommittee shall hear and decide all appeals relating to the appraisal, situs, and taxability of classified motor vehicles under G.S. 105-330.2(b) and may meet as needed to exercise this authority. The subcommittee shall consist of three board members and three alternate members, which may include the alternate board members. Three members shall constitute a quorum for the purpose of transacting business. A decision of the subcommittee shall be made by a majority of the members.
(6) Power to Designate Reappraisal Year Panels. - In any reappraisal year, the chair of the board of equalization and review may divide the board into separate panels consisting of three members, which may include the alternate board members. The chair shall designate one member of each panel to serve as its chair and may change the members of the panels during the year. Three members of each panel shall constitute a quorum for the purpose of transacting business. A decision of the panel shall be made by a majority of the members. A decision of a panel constitutes a decision of the board of equalization and review.
(7) Duty to Change Abstracts and Records After Adjournment. - Following adjournment upon completion of its duties under subdivisions (g)(1) and (g)(2) of this section, the board shall continue to meet to carry out the following duties:
a. To hear and decide all appeals relating to discovered property under G.S. 105-312(d) and (k).
b. To hear and decide all appeals relating to the appraisal, situs, and taxability of classified motor vehicles under G.S. 105-330.2(b), as provided in subdivision (g)(5) of this section.
c. To hear and decide all appeals relating to audits conducted under G.S. 105-296(j) and (l) of property classified at present-use value and property exempted or excluded from taxation."
Section 2. Two of the initial five appointees to the special board of equalization and review shall be appointed to serve a one-year term.
Section 3. This act applies only to Lincoln County.
Section 4. This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 30th day of June, 2000.
s/ Marc Basnight
President Pro Tempore of the Senate
s/ James B. Black
Speaker of the House of Representatives