14-1 Assessor is conducting compliance reviews and notices that a tract in forestry PUV has less than 20 acres in forestry. The owner owns no other tracts in PUV. The assessor has not sent a questionnaire to property owner. The assessor notifies the owner that the property has been disqualified and the deferred taxes are billed.
The assessor may disqualify the property without requesting additional information if the assessor believes no further information is required.
If the owner wishes to submit information, the owner must appeal the decision of the assessor within 60 days and the information can be submitted with the appeal. Because the assessor never requested additional information, the owner does not have the statutorily mandated additional 60 days to provide the assessor with additional information. The local board can consider the information as part of the appeal.
14-2 Assessor is conducting compliance reviews and sends questionnaires to a number of PUV properties. Owner returns the completed questionnaire and the assessor determines that the property no longer qualifies. Notice is sent to the owner and the deferred taxes are billed.
Since the owner has provided the requested information, the owner must appeal the decision of the assessor within 60 days. If the owner wishes to submit additional information, it can be submitted with the appeal. Because the assessor did receive the requested additional information, the owner does not have the statutorily mandated additional 60 days to provide the assessor with additional information. The local board can consider the information as part of the appeal.
14-3 Assessor is conducting compliance reviews and sends questionnaires to a number of PUV properties. Owner returns the completed questionnaire. Based on the information in the questionnaire, the assessor requests additional information which the taxpayer subsequently provides. The assessor determines that the property no longer qualifies. Notice is sent to the owner and the deferred taxes are billed.
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Since the owner has provided the requested information, the owner must appeal the decision of the assessor within 60 days. If the owner wishes to submit additional information, it can be submitted with the appeal. Because the assessor did receive the requested additional information, the owner does not have the statutorily mandated additional 60 days to provide the assessor with additional information. The local board can consider the information as part of the appeal.
14-4 Assessor is conducting compliance reviews and sends questionnaires to a number of PUV properties. Owner does not return the questionnaire and the assessor disqualifies the property. Notice is sent to the owner and the deferred taxes are billed.
Since the owner has not provided the requested information, the owner has two options. The owner may appeal the decision of the assessor to the local board within 60 days, or, if the owner wishes to submit the requested information, it can be submitted within 60 days of the notice of the assessor’s decision. Because the assessor did not originally receive the requested information, the owner does have the statutorily mandated additional 60 days to provide the assessor with additional information.
If the owner decides to provide the requested information instead of filing an appeal, the assessor must consider the information and render a decision based on the information. The owner must appeal that decision of the assessor to the local board within 60 days.
However, if the information indicates that the property continues to meet the requirements for classification, the assessor must reinstate the present-use value classification retroactive to the date that the classification was revoked. Any deferred taxes that have been paid due to the revocation must be refunded.
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Chapter 15
Appeal Process
[Primary Statutes: G.S. 105-277.4(b1), G.S. 105-322(g)(5)]
I. Venue for Hearing of Appeals
Decisions regarding the qualification or appraisal of property may be appealed to the county board of equalization and review or, if that board is not in session, to the board of county commissioners.
The statutes provide that the board of equalization and review may continue to meet after it has adjourned from its regular session to hear certain types of appeals, if the county commissioners wish that those appeals be heard by the board of equalization and review rather than the county commissioners. Appeals resulting from the compliance review process fall into this category. However, it is up to the individual county to decide whether it wishes for these appeals to be heard by the board of county commissioners or by the board of equalization and review. It is recommended that the counties adopt an updated board of equalization and review resolution setting forth which board should hear the appeals when the jurisdictions of the two boards overlap.
Appeals resulting from adverse decisions on timely applications where the decisions were made by the tax assessor after the board of equalization and review has adjourned from its regular session do not fall into the category of appeals that the board of equalization and review may continue to sit and hear. The board of county commissioners should hear these appeals if the board of equalization and review has adjourned from its regular session.
Consideration of untimely applications filed after the board of equalization and review has adjourned from its regular session do not fall into the category of appeals that the board of equalization and review may continue to sit and hear. The board of county commissioners should hear these appeals if the board of equalization and review has adjourned from its regular session. Tax assessors do not have the authority to approve untimely applications.
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II. Time Limits for Appeals
An appeal must be filed within 60 days after the decision of the assessor.
The assessor’s decision should be in writing and should contain the date the notice was mailed. This date should be used to determine whether the appeal was filed within 60 days after the decision of the assessor.
If the owner submits additional information to the assessor as part of the compliance review process, the appeal must be filed within 60 days after the assessor’s decision, as based on the additional information. (Please see Chapter 14: Compliance Reviews for an in-depth discussion.)
III. Appeals from the County Board
Decisions of the county board of equalization and review or the board of county commissioners may be appealed to the North Carolina Property Tax Commission. Appeals to the Property Tax Commission must be made in writing within 30 days after the date the county board mailed a notice of its decision to the owner.
Exception: If a taxpayer has filed a request for refund or release under the provisions of G.S. 105-381, the taxpayer must contest the decision of the county commissioners by filing suit in Superior Court. The appeal does not proceed to the North Carolina Property Tax Commission.
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