NC H739

Written hearing requests before the board of equalization and review must be made by the taxpayer or persons allowed to appear on behalf of the taxpayer under G.S. 105-322(g)(2)c1.

Appellants must appear at property tax appeal hearings; failure to appear without a continuance granted is grounds for dismissal of the appeal.

Authorized representatives who may appear at hearings include relatives (by power of attorney), trustees, general partners, nonattorney representatives for LLCs and corporations (with advance notice), and attorneys licensed in North Carolina or complying with G.S. 84-4.1.

Property owners cannot appeal to the Property Tax Commission for a tax year if they have previously consented in writing to the terms of the county board's order.

The act is effective when it becomes law and applies to appeals requested on or after the effective date.