NC H43

Repeals Chapter 509 of the 1981 Session Laws.

Authorizes Mecklenburg County Board of Commissioners to establish a special board of equalization and review with at least five members to handle property tax appeals, replacing the standard county commissioner board structure.

Allows the special board to establish rules and procedures, including dividing into panels of three or more members for deliberations, and permits the assessor to appoint deputy clerks.

Permits the special board to continue meeting beyond the current calendar year through the first meeting of the next calendar year to hear and determine appeals filed in the current year.

Adds authority for the board to appraise and reappraise property under G.S. 105-325(a)(6) after adjournment of regular duties.