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Home / Courts / N.C. Court of Appeals / Taxation  – Real Property – Off-Year Reappraisal – Schedule of Values ‘Misapplication’ – Underlying Information (access required)

Taxation  – Real Property – Off-Year Reappraisal – Schedule of Values ‘Misapplication’ – Underlying Information (access required)

  During a year other than a countywide property reappraisal, the Union County Board of Equalization and Review re-valued a taxpayer’s property, purportedly due to a misapplication of the schedule of values as permitted under G.S. § 105-287(a)(2). However, the schedule of values had not been misapplied to the information before the board during the county’s ...

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