If the owner of, or any person having an interest in, a lot, parcel, or tract of land against which an assessment is made is dissatisfied with the amount of the assessment, he may, within 10 days after the day the assessment roll is confirmed, file a notice of appeal to the appropriate division of the General Court of Justice. He shall then have 20 days after the day the roll is confirmed to serve on the board of commissioners or the clerk a statement of facts upon which the appeal is based. The appeal shall be tried like other actions at law.
N.C. Gen. Stat. § 153A-197
Appeal to the General Court of Justice
Applied in 1 court decision — leading case 173 N.C. App. 644 - Parker v. New Hanover County (2005)
Most recently applied in 173 N.C. App. 644 - Parker v. New Hanover County (October 2005)
1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.