AV-14 North Carolina Property Tax Commission Notice of Appeal and Application for Hearing

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AV-14 North Carolina Property Tax Commission Notice of Appeal and Application for Hearing. When filing your Form AV-14, you must include a copy of the Notice of Decision from your hearing before the Board of Equalization and Review for your county. If you are appealing the value of your property, you must provide evidence that the county value was substantially higher than market value on January 1 of the county's last reappraisal year.