NC S1347

Repeals Chapter 509 of the 1981 Session Laws, effective only upon adoption of a resolution by the Mecklenburg Board of County Commissioners.

Authorizes the board of equalization and review in Mecklenburg County to separate into panels and designates a separate clerk (rather than requiring the assessor to serve as clerk).

Allows the board to continue meeting after adjournment to hear appeals relating to discovered property, motor vehicle appraisals, property audits, personal property appeals, and property reappraisals when facts warrant adjustment in value.

Requires written notice and opportunity to be heard before any adverse appraisal change becomes final, and prohibits appraisal changes based on events occurring after the listing date.

Applies only to Mecklenburg County; remainder of act is effective upon passage while Section 1 becomes effective only upon county board adoption of an authorizing resolution.