|Tax representatives/professionals, unless licensed to practice law in North Carolina may not represent a party before the Board of Equalization & Review. |
Acting under a Power-of-Attorney, tax representatives generally may appear before the Board as sworn witnesses.
They are allowed to submit an appeal on behalf of the property owner only if accompanied by a Power of Attorney signed by the owner or corporate officer of the business.
The Power of Attorney form is available on-line at: https://www.onslowcountync.gov/DocumentCenter/View/11159/Tax-Appeal-Power-or-Attorney-Form