§ 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned. - North Carolina Statutes

§105‑325.  Powers of board of county commissioners to change abstracts andtax records after board of equalization and review has adjourned.

(a)        After the board ofequalization and review has finished its work and the changes it effected orordered have been entered on the abstracts and tax records as required by G.S.105‑323, the board of county commissioners shall not authorize anychanges to be made on the abstracts and tax records except as follows:

(1)        To give effect todecisions of the Property Tax Commission on appeals taken under G.S. 105‑290.

(2)        To add to the taxrecords any valuation certified by the Department of Revenue for propertyappraised in the first instance by the Department or to give effect tocorrections made in such appraisals by the Department.

(3)        Subject to theprovisions of subdivisions (a)(3)a and (a)(3)b, below, to correct the name ofany taxpayer appearing on the abstract or tax records erroneously; tosubstitute the name of the person who should have listed property for the nameappearing on the abstract or tax records as having listed the property; and tocorrect an erroneous description of any property appearing on the abstract ortax records.

a.         Any correction orsubstitution made under the provisions of this subdivision (a)(3) shall havethe same force and effect as if the name of the taxpayer or description of theproperty had been correctly listed in the first instance, but the provisions ofthis subdivision (a)(3)a shall not be construed as a limitation on the taxationand penalization of discovered property required by G.S. 105‑312.

b.         If a correction orsubstitution under this subdivision (a)(3) will adversely affect the interestsof any taxpayer, he shall be given written notice thereof and an opportunity tobe heard before the change is entered on the abstract or tax records.

(4)        To correctappraisals, assessments, and amounts of taxes appearing erroneously on theabstracts or tax records as the result of clerical or mathematical errors. (Ifthe clerical or mathematical error was made by the taxpayer, his agent, or anofficer of the taxpayer and if the correction demonstrates that the propertywas listed at a substantial understatement of value, quantity, or othermeasurement, the provisions of G.S. 105‑312 shall apply.)

(5)        To add to the taxrecords and abstracts or to correct the tax records and abstracts to includeproperty discovered under the provisions of G.S. 105‑312 or propertyexempted or excluded from taxation pursuant to G.S. 105‑282.1(a)(4).

(6)        Subject to theprovisions of subdivisions (a)(6)a, (a)(6)b, (a)(6)c, and (a)(6)d, below, toappraise or reappraise property when the assessor reports to the board that,since adjournment of the board of equalization and review, facts have come tohis attention that render it advisable to raise or lower the appraisal of someparticular property of a given taxpayer in the then current calendar year.

a.         The power granted bythis subdivision (a)(6) shall not authorize appraisal or reappraisal because ofevents or circumstances that have taken place or arisen since the day as ofwhich property is to be listed.

b.         No appraisal orreappraisal shall be made under the authority of this subdivision (a)(6) unlessit could have been made by the board of equalization and review had the samefacts been brought to the attention of that board.

c.         If a reappraisalmade under the provisions of this subdivision (a)(6) demonstrates that theproperty was listed at a substantial understatement of value, quantity, orother measurement, the provisions of G.S. 105‑312 shall apply.

d.         If an appraisal orreappraisal made under the provisions of this subdivision (a)(6) will adverselyaffect the interests of any taxpayer, he shall be given written notice thereofand an opportunity to be heard before the appraisal or reappraisal shall becomefinal.

(7)        To give effect todecisions of the board of county commissioners on appeals taken under G.S. 105‑322(a).

(b)        The board of countycommissioners may give the assessor general authority to make any changes authorizedby subsection (a), above, except those permitted under subdivision (a)(6),above.

(c)        Orders of the boardof county commissioners and actions of the assessor upon delegation ofauthority to him by the board that are made under the provisions of thissection may be appealed to the Property Tax Commission under the provisions ofG.S. 105‑290. (1939, c. 310, s. 1108; 1971, c. 806, s. 1; 1973, c.476, s. 193; 1987, c. 45, s. 1, c. 295, s, 8, c. 680, s. 6; 1989, c. 176, s.2.)