The North Carolina Property Tax Commission ["PTC"] sits as the state Board of Equalization and Review, hearing property tax appeals from the 100 county boards of equalization and review. Most cases are valuation appeals. The remainder deal with a variety of issues, such as qualification for exemptions, timely filing, etc. The PTC is the court of record for property tax appeals in North Carolina. Appeals from the PTC are "on the record" to the NC Court of Appeals.
The PTC generally meets once a month for 3 and 1/2 days to hear pending appeals. Periodically, the PTC publishes a calendar of hearing dates for the coming months. The PTC recently published its calendar for the remainder of 2016. It can be viewed here.
The PTC sends out a calendar notice at 50 days and 25 days prior to the scheduled hearing dates. Requests for postponement are routinely granted at least once. The other important PTC deadline to keep in mind is the requirement that the parties execute and file a pre-hearing order ["PHO"] no later than 10 days prior to the PTC hearing date. The PHO must list the facts the parties can stipulate to, as well as list the documents each side may choose to introduce into the record and the names of the witneses that may testify. Copies of the documents listed must be filed with the PTC and opposing counsel simultaneously with the PHO filing.
Image by unknown authur from a 9th-century computistic manuscript made in St. Emmeram's Abbey. Public Domain.