NC H2041

Repeals Chapter 509 of the 1981 Session Laws.

Allows Mecklenburg County Board of Commissioners to appoint a special board of equalization and review with authority to separate into panels and authorize taxpayer appeals to the county commissioners.

Removes requirement that the county assessor serve as clerk to the board of equalization and review; allows designation of a separate clerk.

Adds authority for the board to continue meeting after adjournment to reappraise property when the assessor reports discovery of facts warranting changes in valuation, subject to limitations preventing changes based on post-listing events and requiring written notice and hearing opportunity for affected taxpayers.

Applies Section 3 provisions only to Mecklenburg County.