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§105-296 ART. 16. COUNTY OFFICIALS §105-296
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<br /> list shall contain. The subpoena shall be signed by the chairman of
<br /> the board of equalization and review if that board is in session;
<br /> otherwise, it shall be signed by the chairman of the board of county
<br /> commissioners. It shall be served by an officer qualified to serve
<br /> sublJoenas. Any person who shall wilfully fail or refuse to appear,
<br /> produce subpoenaed documents, or testify concerning the subject of
<br /> the inquiry shall be guilty of a Class I misdemeanor.
<br /> (h) Only after the abstract has been carefully reviewed can the
<br />assessor require any person operating a business enterprise in the
<br />county to submit a detailed inventory, statement of assets and
<br />liabilities, or other similar information pertinent to the discovery or
<br />appraisal of property taxable in the county. Inventories, statements
<br />of assets and liabilities, or other information secured by the assessor
<br />under the terms of this subsection, but not expressly required by
<br />this Subchapter to be shown on the abstract itself, shall not be open
<br />to public inspection but shall be made available, upon request, to
<br />representatives of the Department of Revenue or of the Employment
<br />Security Commission. Any assessor or other official or employee
<br />disclosing information so obtained, except as may be necessary in
<br />listing or appraising property in the performance of official duties, or
<br />in the administrative or judicial proceedings relating to listing,
<br />appraising, or other official duties, shall be guilty of a Class 3
<br />misdemeanor and punishable only by a fine not exceeding fifty
<br />dollars ($50.00).
<br /> (i) Prior to the first meeting of the board of equalization and
<br />review, the assessor may, for good cause, change the appraisal of any
<br />property subject to assessment for the current year. Written notice
<br />of a change in assessment shall be given to the taxpayer at his last
<br />known address prior to the first meeting of the board of equalization
<br />and review.
<br /> (j) The assessor shall annually review one eighth of the parcels in
<br />the county classified for taxation at present-use value to verify that
<br />these parcels qualify for the classification. By this method, the
<br />assessor shall review the eligibility of all parcels classified for
<br />taxation at present-use value in an eight-year period. The assessor
<br />may require the owner of classified property to submit any informa-
<br />tion needed by the assessor to verify that the property continues to
<br />qualify for present-use value taxation.
<br /> (k) He shall furnish information to the Department of Revenue as
<br />required by the Department to conduct studies in accordance with
<br />G.S. 105-289(h).
<br /> (l) The assessor shall annually review at least one-eighth of the
<br />parcels in the county exempted or excluded from taxation to verify
<br />that these parcels qualify for the exemption or exclusion. By this
<br />method, the assessor shall review the eligibility of all parcels
<br />exempted or excluded from taxation in an eight-year period. The
<br />assessor may require the owner of exempt or excluded property to
<br />make available for inspection any information reasonably needed by
<br />the assessor to verify that the property continues to qualify for the
<br />exemption or exclusion. (1939, c. 310, ss. 403, 404; 1953, c. 970, s. 3;
<br />1955, c. 1012, s. 1; 1957, c. 202; 1959, c. 740, s. 3; 1963, c. 302; 1971,
<br />c. 806, s. 1; 1973, c. 560; 1983, c. 813, s. 3; 1985, c. 518, s. 2; 1987, c.
<br />43, s. 2; c. 45, ss. 1, 2; c. 830, s. 84(b); 1987 (Reg. Sess., 1988), c. 1044,
<br />s. 13; 1991, c. 34, s. 2; c. 77, s. 1; 1993, c. 539, ss. 715, 716; 1994, Ex.
<br />Sess., c. 24, s. 14(c).)
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<br />573
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