NC S1367

Repeals Chapter 509 of the 1981 Session Laws regarding Mecklenburg County property tax procedures.

Authorizes Mecklenburg County Board of Commissioners to adopt a resolution creating a special board of equalization and review with separate panels and designated clerk instead of requiring the assessor to serve as clerk.

Allows the special board to continue meeting after adjournment to hear appeals on discovered property, motor vehicles, audits of present-use value properties, personal property, and property reappraisals when the assessor reports facts warranting value adjustments.

Requires written notice and hearing opportunity for taxpayers before any adverse appraisal changes take effect after the board's adjournment.

Applies only to Mecklenburg County, with repeal of prior law effective upon county commission adoption of implementing resolution.