GENERAL ASSEMBLY OF NORTH CAROLINA
1989 SESSION
CHAPTER 196
AN ACT TO ALLOW THE BOARD OF EQUALIZATION AND REVIEW TO ADJOURN ON DECEMBER 1 IN THE YEAR OF A COUNTY REVALUATION OF REAL PROPERTY.
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 In years in which a county does not conduct
a real property revaluation, 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 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
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 shall become effective for taxable years beginning on or after January 1, 1990.
In the General Assembly read three times and ratified this the 5th day of June, 1989.