15A NCAC 14B .0106. RESPONSE TO NOTICE OF APPEAL

(a)  Notice of appeal to the Board will be acknowledged in writing and a form requesting any information necessary to perfect the appeal will be mailed to the appellant along with the acknowledgement.  A copy of the letter of acknowledgement will also be sent to the chairman of the Board of Commissioners and the attorney for the county, in the case of an appeal of a county tax, or the mayor and attorney for the city in the case of an appeal of a city tax.

(b)  Unless an extension is requested and granted, the requested information necessary to perfect the appeal must be returned within 30 days of the date the appellant receives the letter of acknowledgement or the appeal will be dismissed.  The applicant shall send a copy of the requested information to the city or county attorney at the same time it is returned to the Board.

(c)  The acknowledgement will also transmit a date for hearing the appeal to be set by the Chairman.  The date of the hearing shall be within 90 days of receipt of the notice of appeal, except that at the discretion of the Chairman, the date may be extended for good cause.

 

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

Eff. January 1, 1983;

Amended Eff. April 1, 1992.