AN ACT TO INCREASE THE EFFICIENCY OF PROPERTY TAX APPEALS IN MECKLENBURG COUNTY. Summarized in Daily Bulletin 2/9/11 and 2/16/11. Enacted February 24, 2011. Section 1 is effective only upon adoption of a resolution by the Mecklenburg Board of County Commissioners under Section 3. The remainder is effective January 1, 2011.
Bill Summaries: S55 INCREASE PROPERTY TAX APPEALS EFFICIENCY
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Summary date: Mar 21 2011 - View Summary
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Bill S 55 (2011-2012)Summary date: Feb 16 2011 - View Summary
Senate committee substitute makes the following changes to 1st edition.
Deletes the provisions of the 1st edition and instead amends GS 105-322 to incorporate the provisions of the 1st edition into the statute. Retains provision repealing SL 1981-509 and clarifies that the repeal becomes effective only upon adoption of a board resolution, as allowed in amended GS 105-322.
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Bill S 55 (2011-2012)Summary date: Feb 9 2011 - View Summary
Identical to H 43, filed 2/3/11.
Repeals SL 1981-509 (authorizing the appointment of a special Board of Equalization and Review for Mecklenburg County). Authorizes the Mecklenburg Board of County Commissioners, upon adoption of a resolution to do so, to appoint and delegate a special board of equalization and review (Board) to perform the duties imposed under GS 105-322. Provides guidelines regarding the adoption of the resolution and the duties and operations of the Board. Applies only to Mecklenburg County. Effective January 1, 2011.