Duties of Department andProperty Tax Commission as to Assessments.
§ 105‑288. Property TaxCommission.
(a) Creation andMembership. The Property Tax Commission is created. It consists of fivemembers, three of whom are appointed by the Governor and two of whom areappointed by the General Assembly. Of the two appointments by the GeneralAssembly, one shall be made upon the recommendation of the Speaker of the Houseof Representatives and the other shall be made upon the recommendation of thePresident Pro Tempore of the Senate. The terms of the members are for fouryears and expire on June 30. The General Assembly shall make its appointmentsin accordance with G.S. 120‑121 and shall fill a vacancy in accordancewith G.S. 120‑122. A vacancy occurs on the Commission when a memberresigns, is removed, or dies. The person appointed to fill a vacancy shallserve for the balance of the unexpired term. The Governor may remove any memberfor misfeasance, malfeasance, or nonfeasance.
The Commission shall have achair and a vice‑chair. The Governor shall designate one of theCommission members as the chair, to serve at the pleasure of the Governor. Themembers of the Commission shall elect a vice‑chair from among itsmembership. The vice‑chair serves until the member's regularly appointedterm expires.
(b) Duties. TheProperty Tax Commission constitutes the State Board of Equalization and Reviewfor the valuation and taxation of property in the State. It shall hear appealsfrom the appraisal and assessment of the property of public service companiesas defined in G.S. 105‑333. The Commission may adopt rules needed tofulfill its duties.
(c) Oath. Each memberof the Property Tax Commission, as the appointed holder of an office, shalltake the oath required by Article VI, § 7 of the North Carolina Constitutionwith the following phrase added to it: "that I will not allow my actionsas a member of the Property Tax Commission to be influenced by personal orpolitical friendships or obligations,".
(d) Expenses. Themembers of the Property Tax Commission shall receive travel and subsistenceexpenses in accordance with G.S. 138‑5 and a salary as provided for bythe Commission when hearing cases, meeting to decide cases, and attendingtraining or continuing education classes on property taxes or judicialprocedure. The Secretary of Revenue shall supply all the clerical and otherservices required by the Commission. All expenses of the Commission and theDepartment of Revenue in performing the duties enumerated in this Article shallbe paid as provided in G.S. 105‑501.
(e) Meetings. TheProperty Tax Commission shall meet at least once in each quarter and may holdspecial meetings at any time and place within the State at the call of theChair or upon the written request of at least three members. At least 15 days'notice shall be given to each member with respect to each special meeting. Amajority of the Commission members constitutes a quorum for the transaction ofbusiness. (1939,c. 310, ss. 200, 201; 1941, c. 327, s. 6; 1947, c. 184; 1961, c. 547, s. 1;1967, c. 1196, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1991, c.110, s. 1; 1991 (Reg. Sess., 1992), c. 1007, s. 20; c. 1016, s. 2; 1995, c. 41,s. 5; 2000‑67, s. 7.11; 2005‑276, s. 22.5(a); 2007‑308, s.1.)
Duties of Department andProperty Tax Commission as to Assessments.
§ 105‑288. Property TaxCommission.
(a) Creation andMembership. The Property Tax Commission is created. It consists of fivemembers, three of whom are appointed by the Governor and two of whom areappointed by the General Assembly. Of the two appointments by the GeneralAssembly, one shall be made upon the recommendation of the Speaker of the Houseof Representatives and the other shall be made upon the recommendation of thePresident Pro Tempore of the Senate. The terms of the members are for fouryears and expire on June 30. The General Assembly shall make its appointmentsin accordance with G.S. 120‑121 and shall fill a vacancy in accordancewith G.S. 120‑122. A vacancy occurs on the Commission when a memberresigns, is removed, or dies. The person appointed to fill a vacancy shallserve for the balance of the unexpired term. The Governor may remove any memberfor misfeasance, malfeasance, or nonfeasance.
The Commission shall have achair and a vice‑chair. The Governor shall designate one of theCommission members as the chair, to serve at the pleasure of the Governor. Themembers of the Commission shall elect a vice‑chair from among itsmembership. The vice‑chair serves until the member's regularly appointedterm expires.
(b) Duties. TheProperty Tax Commission constitutes the State Board of Equalization and Reviewfor the valuation and taxation of property in the State. It shall hear appealsfrom the appraisal and assessment of the property of public service companiesas defined in G.S. 105‑333. The Commission may adopt rules needed tofulfill its duties.
(c) Oath. Each memberof the Property Tax Commission, as the appointed holder of an office, shalltake the oath required by Article VI, § 7 of the North Carolina Constitutionwith the following phrase added to it: "that I will not allow my actionsas a member of the Property Tax Commission to be influenced by personal orpolitical friendships or obligations,".
(d) Expenses. Themembers of the Property Tax Commission shall receive travel and subsistenceexpenses in accordance with G.S. 138‑5 and a salary as provided for bythe Commission when hearing cases, meeting to decide cases, and attendingtraining or continuing education classes on property taxes or judicialprocedure. The Secretary of Revenue shall supply all the clerical and otherservices required by the Commission. All expenses of the Commission and theDepartment of Revenue in performing the duties enumerated in this Article shallbe paid as provided in G.S. 105‑501.
(e) Meetings. TheProperty Tax Commission shall meet at least once in each quarter and may holdspecial meetings at any time and place within the State at the call of theChair or upon the written request of at least three members. At least 15 days'notice shall be given to each member with respect to each special meeting. Amajority of the Commission members constitutes a quorum for the transaction ofbusiness. (1939,c. 310, ss. 200, 201; 1941, c. 327, s. 6; 1947, c. 184; 1961, c. 547, s. 1;1967, c. 1196, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1991, c.110, s. 1; 1991 (Reg. Sess., 1992), c. 1007, s. 20; c. 1016, s. 2; 1995, c. 41,s. 5; 2000‑67, s. 7.11; 2005‑276, s. 22.5(a); 2007‑308, s.1.)
Duties of Department andProperty Tax Commission as to Assessments.
§ 105‑288. Property TaxCommission.
(a) Creation andMembership. The Property Tax Commission is created. It consists of fivemembers, three of whom are appointed by the Governor and two of whom areappointed by the General Assembly. Of the two appointments by the GeneralAssembly, one shall be made upon the recommendation of the Speaker of the Houseof Representatives and the other shall be made upon the recommendation of thePresident Pro Tempore of the Senate. The terms of the members are for fouryears and expire on June 30. The General Assembly shall make its appointmentsin accordance with G.S. 120‑121 and shall fill a vacancy in accordancewith G.S. 120‑122. A vacancy occurs on the Commission when a memberresigns, is removed, or dies. The person appointed to fill a vacancy shallserve for the balance of the unexpired term. The Governor may remove any memberfor misfeasance, malfeasance, or nonfeasance.
The Commission shall have achair and a vice‑chair. The Governor shall designate one of theCommission members as the chair, to serve at the pleasure of the Governor. Themembers of the Commission shall elect a vice‑chair from among itsmembership. The vice‑chair serves until the member's regularly appointedterm expires.
(b) Duties. TheProperty Tax Commission constitutes the State Board of Equalization and Reviewfor the valuation and taxation of property in the State. It shall hear appealsfrom the appraisal and assessment of the property of public service companiesas defined in G.S. 105‑333. The Commission may adopt rules needed tofulfill its duties.
(c) Oath. Each memberof the Property Tax Commission, as the appointed holder of an office, shalltake the oath required by Article VI, § 7 of the North Carolina Constitutionwith the following phrase added to it: "that I will not allow my actionsas a member of the Property Tax Commission to be influenced by personal orpolitical friendships or obligations,".
(d) Expenses. Themembers of the Property Tax Commission shall receive travel and subsistenceexpenses in accordance with G.S. 138‑5 and a salary as provided for bythe Commission when hearing cases, meeting to decide cases, and attendingtraining or continuing education classes on property taxes or judicialprocedure. The Secretary of Revenue shall supply all the clerical and otherservices required by the Commission. All expenses of the Commission and theDepartment of Revenue in performing the duties enumerated in this Article shallbe paid as provided in G.S. 105‑501.
(e) Meetings. TheProperty Tax Commission shall meet at least once in each quarter and may holdspecial meetings at any time and place within the State at the call of theChair or upon the written request of at least three members. At least 15 days'notice shall be given to each member with respect to each special meeting. Amajority of the Commission members constitutes a quorum for the transaction ofbusiness. (1939,c. 310, ss. 200, 201; 1941, c. 327, s. 6; 1947, c. 184; 1961, c. 547, s. 1;1967, c. 1196, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1991, c.110, s. 1; 1991 (Reg. Sess., 1992), c. 1007, s. 20; c. 1016, s. 2; 1995, c. 41,s. 5; 2000‑67, s. 7.11; 2005‑276, s. 22.5(a); 2007‑308, s.1.)
