Amends GS 105-322(g)(2), which governs hearings by a board of equalization and review of listing or appraisals of property taxable by the county upon request by the taxpayer who owns or controls the taxable property. Expands on the provisions governing request for a hearing before the board, now allowing for a written request to be made by one or more of the persons allowed to appear on behalf of the taxpayer under the provisions of new sub-subdivision c1. Enacts new sub-subdivision c1. to explicitly require the appellant to appear at the hearing, with failure to appear grounds for dismissal of the appeal if no continuance is requested or granted. Enumerates seven methods for an appellant to appear, including natural persons appearing for themselves or by a relative appointed to appear on their behalf; trustees appearing on behalf of appellant trusts; general partners appearing on behalf of appellant partnerships; nonattorney representatives appearing on behalf of corporate entities, subject to advanced notice to the board; licensed attorneys appearing for any appellant; and attorneys not licensed in the State appearing for any appellant upon compliance with the limited practice provisions for out-of-state attorneys in GS 84-4.1.

Amends GS 105-290 to explicitly prohibit a property owner from excepting to and appealing an order of the county board of equalization and review or the board of county commissioners concerning the listing, appraisal, or assessment of property for a tax year for which the property owner has consented in writing to the terms of the order.