15A NCAC 14B .0103. WHO MAY APPEAL

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(a) Appeals of the tax rates may be made to the Board in accordance with G.S. 160A‑211.1 or G.S. 153A‑152.1.

(b) No person shall appeal to the Board pursuant to these procedures unless any appeal procedure provided by local ordinance has been exhausted, or a good faith effort has been made to appeal, but the local government has failed to take timely action such that the operation or construction of the facility may be prohibited.

History Note: Authority G.S. 143B‑285.13(12); 143B‑285.13(14);

Eff. January 1, 1983;

Amended Eff. August 1, 1990.

                    
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