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.