NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 881

HOUSE BILL 1215

 

 

AN ACT TO AMEND G. S. 105-327, RELATING TO THE MEETINGS OF THE GUILFORD COUNTY BOARD OF EQUALIZATION AND REVIEW, AND PROVIDING FOR APPEALS TO SAID BOARD.

 

The General Assembly of North Carolina do enact:

 

Section 1. G. S. 105-327 is hereby amended by striking out subsection (e) and inserting in lieu thereof the following:

"(e)     Time of Meeting and Appeal. (1) The Board of Equalization and Review shall hold its first meeting on the eleventh Monday following the date on which tax listing began and shall thereafter meet at such times and places as the Chairman may direct, but it shall complete its duties not later than June 1 of the current year.

"(2)     No appeal by any taxpayer shall be heard by the Board of Equalization and Review unless such taxpayer shall have filed written notice with the Tax Supervisor not later than the fourteenth Monday following the day on which tax listing began, which notice shall set forth his intentions to appeal to, and his request to be heard by, the said Board."

Sec. 2. This Act shall apply only to Guilford County.

Sec. 3. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4. This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 12th day of June, 1963.