§ 105-323. Giving effect to decisions of the board of equalization and review. - North Carolina Statutes

§105‑323.  Giving effect to decisions of the board of equalization andreview.

All changes in listings,names, descriptions, appraisals, and assessments made by the board ofequalization and review shall be reflected upon the abstracts and tax recordsby insertion of rebates given, additional charges made, or any other insertion;by correction; or by any other charge. The tax records shall then be totalled,and at least a majority of the members of the board of equalization and reviewshall sign the following statement to be inserted at the end of the taxrecords:

State of North Carolina

County of ______________________________________________________________________

We, theundersigned members of the Board of Equalization and Review of ________ County,hereby certify that these tax records constitute the fixed and permanent taxlist and assessment roll and record of taxes due for the year ______, subjectto only such changes as may be allowed by law.

                      ___________________________________________________________________

                      ___________________________________________________________________

Members of the Board of Equalization

      andReview of ______________ County

The omission of this endorsementshall not affect the validity of the tax records or of any taxes levied on thebasis of the assessments appearing in them. (1939, c. 310, s. 1106; 1971,c. 806, s. 1; 1999‑456, s. 59.)