GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	1 

SENATE BILL 1172

Short Title:  Rockingham Equalization and Review Board Meetings.	(Local)

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Sponsors: Senators Foxx; and East.

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Referred to:  Local Government and Regional Affairs.

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May 15, 1996

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE ROCKINGHAM BOARD OF EQUALIZATION AND REVIEW TO MEET AFTER ITS FORMAL ADJOURNMENT.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-322(e) reads as rewritten:
"(e)	Time of Meeting. – Each year the board of equalization and review shall hold its first meeting not earlier than the first Monday in April and not later than the first Monday in May.  In years in which a county does not conduct a real property revaluation, the board shall complete its duties on or before the third Monday following its first meeting unless, in its opinion, a longer period of time is necessary or expedient to a proper execution of its responsibilities.  In no event shall the board sit later than July 1 except to hear and determine requests made under the provisions of subdivision (g)(2), below, when such requests are made within the time prescribed by law.  In the year in which a county conducts a real property revaluation, the board shall complete its duties on or before December 1, except that it may sit after that date to hear and determine requests made under the provisions of subdivision (g)(2), below, when such requests are made within the time prescribed by law.  From the time of its first meeting until its adjournment, the board shall meet at such times as it deems reasonably necessary to perform its statutory duties and to receive requests and hear the appeals of taxpayers under the provisions of subdivision (g)(2), below.  Following its adjournment upon completion of its duties under subdivisions (g)(1) and (2) of this section, the board shall continue to meet to carry out its duties under G.S. 105-312(d) and (k)."
Sec. 2.  This act applies to Rockingham County only.
Sec. 3.  This act is effective upon ratification.