15A NCAC 14B .0107. FILING OF AN ANSWER

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(a) The city or county that levied the tax being appealed shall file an answer within 20 days from receipt of the perfected appeal, and shall send a copy of the answer to the appellant at the same time it is filed with the Board.

(b) The city or county's failure to file an answer shall not constitute waiver of the city's or county's rights nor an admission of the appellant's allegations.

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

Eff. January 1, 1983;

Amended Eff. April 1, 1992.

                    
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