4 N.C. Admin. Code 24D.1107

Current through Register Vol. 39, No. 12, December 1, 2024

Section 24D .1107 - THE TAX OPINION

(a) Following the conclusion of a tax hearing, the Board of Review shall issue a tax opinion with respect to the appeal filed.

(b) The tax opinion shall set forth:

(1) a statement of the case;

(2) any findings of fact;

(3) conclusions of law;

(4) the final order with regard to the opinion rendered;

(5) the date the opinion was mailed;

(6) instructions for filing an appeal; and

(7) the time period within which an appeal shall be filed.

(c) The Board of Review shall mail a copy of the tax opinion to each party to the appeal.

04 N.C. Admin. Code 24D .1107

Authority G.S. 96-4;
Eff. July 1, 2015.