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Name: Statement of Revenue-Neutral Tax Rate and Provision for Mid-Year Property Tax Rate Change, by Shea Riggsbee Denning and William C. Rivenbark, November 2004. |
Discusses the application G.S. 159-11(e), which requires each taxing unit to disclose a revenue-neutral tax rate in its annual operating budget after a reappraisal year.
Link to free, online version in PDF format.
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