A while back, we wrote a post explaining that North Carolina Counties revalue property within their jurisdictions on a revaluation cycle, and not each year.  A year in which a particular county revalues is commonly referred to as a revaluation year for that county.  As a general rule, property values are not changed in non-revaluation years, but there are exceptions to that general rule.  

Chris McLaughlin has published a great post on Coates' Canons:  NC Local Government Law Blog in which he dives into those those exceptions.  You can check it out here.

Image Copyright Paul Swansen.  This work is licensed under the Creative Commons Attribution-NoDerivs 2.0 Generic License.