17 NCAC 11 .0211 — Judicial Review

17 NCAC 11 .0212 APPEALS ACKNOWLEDGED AND REPLIES THERETO PERMITTED (a) Notices of appeal to the Commission will be acknowledged in writing and an application for hearing will be mailed to the appellant. A copy of the letter of acknowledgement will also be mailed to the county assessor and to the county attorney. (b) Unless an extension has been requested and granted, the application for hearing must be filed within 30 days of the date of the letter of acknowledgment or the appeal may be dismissed. A copy of the completed application for hearing must also be sent to the county attorney at the same time. (c) The county attorney will be allowed 20 days from the receipt of the completed application for hearing to file a written Answer to the appeal. A copy of the Answer shall be sent to the appellant at the same time. The county's failure to file an Answer, however, shall not constitute a waiver of the county's rights nor an admission of the appellant's allegations. 17 NCAC 11 .0213 COMMISSION TO BE FURNISHED DOCUMENTS PRIOR TO HEARING (a) At least ten days prior to the date of the hearing, each party to the appeal shall furnish to the secretary of the Commission six copies of all documents to be introduced at the hearing, including maps, pictures, property record cards and briefs. This requirement may be modified by the Commission if it is shown that compliance would cause an undue hardship on one or both of the parties. (b) In the absence of an agreement to the contrary, a copy of each such document shall also be furnished or made available to the opposing party at the same time. 17 NCAC 11 .0214 PARTIES TO ENTER INTO PRE-HEARING ORDER Parties shall enter into a pre-hearing order before the appeal is set for hearing. This order will include stipulations as to parties, exhibits, witnesses, issues, and any other matters which can be stipulated by the parties. The secretary of the Commission will furnish a sample order to all appellants. The Commission urges that the parties stipulate all uncontroverted essential facts and agree upon the qualifications of expert witnesses in the order. The appellant shall forward six copies of the executed order to the secretary at least 10 days prior to the date of hearing. 17 NCAC 11 .0215 PARTIES FURNISHED NOTICE OF PROPOSED HEARING DATE 17 NCAC 11 .0216 LEGAL REPRESENTATION BEFORE THE COMMISSION (a) Parties appearing before the Property Tax Commission may either represent themselves if natural persons, or shall be represented by an attorney licensed to practice law in North Carolina, except as provided for in G.S. 105-290(d2). This requirement shall not be waived by the Commission. Notice of non-attorney representation pursuant to G.S. 105-290(d2) shall be filed with the Commission within 30 days of filing a Notice of Appeal or the appeal shall be subject to dismissal. (b) All parties, attorneys, and witnesses shall be present for the hearing of their case 30 minutes before the time it is scheduled by the Commission or the appeal shall be subject to dismissal.