Each year the Board of Equalization and Review shall hold its 1st meeting not earlier than the 1st Monday in April and not later than the 1st Monday in May.
A notice of the date, hours, place, and purpose of the 1st meeting of the Board of Equalization and Review shall be published at least 3 times in some newspaper having general circulation in the county, the 1st publication to be at least 10 days prior to the 1st meeting.
Special Board Meetings
Following the adjournment of the regular Board of Equalization and Review, the Special Board of Equalization and Review hearings are scheduled for the 3rd Tuesday of each month beginning at 10 a.m., unless otherwise posted. The hearings will be held at the Rowan County Tax Administration conference room located at: 402 North Main Street Suite 201 Salisbury, NC 28144
North Carolina General Statute 105-322 (5)
In accordance with North Carolina General Statute 105-322 (5), after adjournment the Board may continue to meet and hear:
All appeals relating to discovered property
All appeals relating to the appraisal, situs, and taxability of classified motor vehicles
All appeals relating to audits
All appeals relating to personal property under North Carolina General Statute 105-317.1 (c)