4 N.C. Admin. Code 24F.0106

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

Section 24F .0106 - APPEAL DATE

(a) A party shall be allowed to establish an appeal date earlier than a postal meter date, or the date of a document by presenting clear and convincing evidence.

(b) When a party alleges that it filed an appeal that the Board of Review never received, the party shall present clear and convincing evidence of a timely filing, which may be corroborated by testimony or physical evidence linked to the appeal in question.

(c) The Board of Review shall allow cross-examination in de novo hearings to establish the timeliness of an appeal, using the criteria set forth in 04 NCAC 24A .0106.

04 N.C. Admin. Code 24F .0106

Authority G.S. 96-4; 96-15; 96-15.3;
Eff. July 1, 2018.

Adopted by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.