1. (a) Following the conclusion of a tax hearing, the Board of Review shall issue a tax opinion with respect to the appeal filed.

2. (b) The tax opinion shall set forth:

   1. (1) a statement of the case;
   2. (2) any findings of fact;
   3. (3) conclusions of law;
   4. (4) the final order with regard to the opinion rendered;
   5. (5) the date the opinion was mailed;
   6. (6) instructions for filing an appeal; and
   7. (7) the time period within which an appeal shall be filed.
3. (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.