§ 153A-197. Appeal to the General Court of Justice. - North Carolina Statutes

§ 153A‑197.  Appealto the General Court of Justice.

If the owner of, or any person having an interest in, a lot, parcel, ortract of land against which an assessment is made is dissatisfied with theamount of the assessment, he may, within 10 days after the day the assessmentroll is confirmed, file a notice of appeal to the appropriate division of theGeneral Court of Justice. He shall then have 20 days after the day the roll isconfirmed to serve on the board of commissioners or the clerk a statement of factsupon which the appeal is based. The appeal shall be tried like other actions atlaw. (1963, c. 985, s. 1; 1965,c. 714; 1973, c. 822, s. 1.)