BOER - Can someone else appear in my place at my BOER hearing?

Owned by Individuals: Individuals who own property may only be represented at the BOER hearings by (1) themselves, (2) an attorney licensed to practice law in North Carolina, or (3) individuals authorized by the property owner in a signed and notarized Power of Attorney.

Owned by Business Entities: Business entities appearing before the BOER may be represented by an (1) an officer of the business entity, (2) a manager or member-manager if the business entity is a limited liability company, (3) an authorized owner of the business entity, (4) an authorized employee of the business entity whose income is reported on IRS Form W-2, (5) an attorney licensed to practice law in North Carolina, or (6) individuals authorized by the owner in a signed and notarized Power of Attorney.

If an individual property owner(s) or business entity is being represented by an authorized individual at the BOER, it is the responsibility of the individual property owner(s) or business entity to ensure valid authorization documentation is received by Wake County Tax Administration. Please submit written authorization, no later than ten (10) days prior to the scheduled hearing by 5:00 PM (EST), using the Power of Attorney form available at wake.gov/tax/poa. Under no circumstances will the BOER allow non-owner representation at a hearing without receipt of valid authorization prior to the commencement of the hearing.