North Carolina Administrative Code Title 17 — Revenue
17 NCAC 11 .0217
Appearance At Hearing Required
# (a)
In order to pursue an appeal, the appellant shall either appear at the scheduled hearing as permitted by Rule .0216 of this Section or be represented at the hearing by an attorney at law. Attorneys at law not authorized to practice in North Carolina shall comply with the provisions of G.S. 84-4.1.
# (b)
If no continuance is requested or granted, the failure of the appellant or his attorney to appear at the scheduled time and date for hearing shall be grounds for dismissal of appellant's appeal. The Commission may dismiss the appeal on motion of the opposing party or on its own motion.
# (c)
If the appellant is a trust, a trustee may appear for the trust. If the appellant is a partnership, a general partner may appear for the partnership. A family member may not represent another family member. An attorney-in-fact may not represent the grantor of the power of attorney.
Source: view the official text
In this chapter (22 sections)
- 17-11-0101 · Location
- 17-11-0102 · General Purpose
- 17-11-0103 · Commission Organization
- 17-11-0201 · Who May Appeal
- 17-11-0202 · When Appeals May Be Taken
- 17-11-0203 · Appeals From Listing, Appraisal, Or Assessment Decisions
- 17-11-0204 · Appeals From Adoption Of Schedules, Standards And Rules
- 17-11-0205 · Notice Of Appeal
- 17-11-0206 · Who Shall Hear The Appeal
- 17-11-0207 · Place Of Hearing
- 17-11-0208 · Pre-Hearing Conference
- 17-11-0209 · Conduct Of Hearing
- 17-11-0210 · Valuation Is Final And Conclusive
- 17-11-0211 · Judicial Review
- 17-11-0212 · Appeals Acknowledged And Replies Thereto Permitted
- 17-11-0213 · Commission To Be Furnished Documents Prior To Hearing
- 17-11-0214 · Parties To Enter Into Pre-Hearing Order
- 17-11-0215 · Parties Furnished Notice Of Proposed Hearing Date
- 17-11-0216 · Legal Representation Before The Commission
- 17-11-0217 · Appearance At Hearing Required
- 17-11-0218 · Discovery
- 17-11-0219 · Commission Staff Not To Be Called As Witnesses