Taxpayer has a statutory right to appeal the county's tax assessment or valuation of the property, challenge
the taxation of the property or present evidence to show that the property should be taxed as a
special class of property. To exercise their statutory right of appeal, the taxpayer must initially challenge
the valuation, taxation, and classification before the County Board of Equalization and Review of
the Board or County Commissioners, if the County Board of Equalization and Review is not in session.
If the Taxpayer receives an unfavorable decision from the County Board of Equalization and Review or
from the Board of County Commissioners, then the taxpayer must submit an appeal at the State Level
by fling a Notice of Appeal and Application for Hearing (Form AV-14) with the North Carolina Property
Tax Commission. |