04 NCAC 24F .0308          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.

History Note:        Authority G.S. 96-4;

Eff. July 1, 2015;

Recodified from 04 NCAC 24D .1107 Eff. October 1, 2017.