Auditing Issues. David Baker, MPA, PPS Director Local Government Division North Carolina Department of Revenue. Auditing. What is an audit? An Audit is a systematic and methodical examination of records with the intent to verify their accuracy. Why Audit?.
David Baker, MPA, PPS
Local Government Division
North Carolina Department of Revenue
In order to conduct or confirm a successful discovery program, a regular review or canvass of the jurisdiction should be performed.
Non-filers should be identified and sent a return and reminder of the filing requirements.
1. The review audit.
2. The informal audit.
3. The formal audit.
§ 105‑299. Employment of experts.
The board of county commissioners may employ appraisal firms, mapping firms or other persons or firms having expertise in one or more of the duties of the assessor to assist the assessor in the performance of these duties
U.S. Constitutional issues:
When notice of appeal is timely received:
“the assessor must arrange for a conference
with the taxpayer affording them the
opportunity to present any evidence or
argument regarding the value, situs, or
taxability of the property” in question.