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LEGISLATIVE RESEARCH CENTER
File #: 24-5646    Version: 1
Type: Agenda Item Status: Approval of Agenda and Consent Agenda
File created: 11/4/2024 In control: Tax Office Assessor
On agenda: 11/18/2024 Final action:
Title: Vote to approve Chatham County's 2025 Schedule of Values
Attachments: 1. Chatham County Schedule of Values 2025 Final 11-18-2024
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Title

Vote to approve Chatham County’s 2025 Schedule of Values

 

Abstract

Introduction & Background: North Carolina General Statute 105-317(c) mandates receipt and adoption by the Board of County Commissioners of either or both the true value and present-use value schedules, standards, and rules and notice of a property owner’s right to comment on and contest the schedules, standards, and rules.

                     

Discussion & Analysis: When the Board of County Commissioners approve the final schedules, standards, and rules, it shall issue an order adopting them.  Notice of this order shall be published once a week for four successive weeks in a newspaper having general circulation in the county.  The notice shall state:

 

a.                     That the schedules, standards, and rules to be used in the next scheduled reappraisal of real property in the county have been adopted and are open for public examination in the office of the Assessor; and

 

b.                     That a property owner who asserts that the schedules, standards, and rules are invalid may except to the order and appeal therefrom to the Property Tax Commission within 30 days of the date when the notice of the order adopting the schedules, standards, and rules was first published.

 

How does this relate to the Comprehensive Plan: NA

 

Budgetary Impact: None

                     

Recommendation/Motion: Approve Chatham County’s 2025 Schedule of Values.