The Board of Equalization and Review is composed of five members, except that the Board of Commissioners may appoint up to four additional members to serve solely during a reappraisal year. Each member of the special board of equalization and review shall have resided in Union County for a period of at least one year immediately preceding the appointment. This five-person board reviews the listings and valuations assigned to property by the Assessor's Office, making whatever changes necessary to ensure that the values meet the standards established by State law. The Board hears property owner appeals concerning the value assigned by the Assessor's Office and has the authority to make adjustments, upward or downward, necessary to bring the valuation into line with the standards established by law. In performing these two general responsibilities, the Board of Equalization and Review has power to investigate, employ expert assistance, and subpoena any persons and records needed to obtain information pertinent to its inquiry. NOTICE OF MEETINGS Of the Union County BOARD of EQUALIZATION & REVIEW Pursuant to N.C.G.S. 105-322 the Union County Board of Equalization and Review will meet as required by law. PURPOSE OF MEETINGS To hear upon application, taxpayers that own or control taxable property assessed for taxation in Union County, with respect to the valuation of such property, or the property of others, and to fulfill other duties and responsibilities required by law. Meetings will begin promptly as scheduled in the Commissioners Board Room 1st Floor, Union County Government Center, 500 North Main Street in Monroe, NC. Owners of real property that receive an assessment notice after the adjournment of the Board of Equalization and Review may file a request for appeal within 15 days after the date of the notice. Owners of taxable personal property or classified motor vehicles may file a request for appeal within 30 days after the date of the tax bill. The schedule for the hearing of appeals will be posted at the Office of the County Assessor, serving as Clerk to the Board of Equalization and Review, and will also be provided to individuals and organizations that have requested notice pursuant to G.S. 143-318.12. All requests for hearing must be made in writing to: Robin E. Merry, Clerk Union County Board of Equalization & Review 500 N. Main Street, Suite 236 PO Box 97 Monroe, NC 28111-0097 (704) 283-3746

Notes: If a member name cell is blank, it can mean either the current position and term are vacant, or the person who served in the capacity during the term date is still serving until a new appointment is made.

Legislation

Authority to Establish: General Assembly (Senate Bill 1360)

Number of Positions

5

Meeting Information

Dates and Times set by Board of Equalization and Review and posted.

The Board of Equalization and Review opens its sessions not earlier than the first Monday in April and not later than the first Monday in May.

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