The Non-Attorney Representative Authorization Form is the document a business entity signs to name a non-attorney representative before the Durham County Board of Equalization and Review. It is one of the Durham County property tax forms published by Durham County Tax Administration, and it is limited to filing appeals to and representing the business before that Board. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the county.
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What is Durham County Non-Attorney Representative Authorization?
The Non-Attorney Representative Authorization Form is the Durham County Tax Administration form by which a business entity authorizes a named person who is not an attorney to act for it in property tax appeals to the Durham County Board of Equalization and Review.
The form is headed "Use Only for Business Entity Representation to the Durham County Board of Equalization and Review." It states that the authorization is controlled by NCGS 105-290(d2) and is limited to filing appeals to, and representing the entity before, that Board. The authorization is effective immediately and is subject to any additional provisions and exclusions the entity writes in the optional section.
On the form the business entity certifies that its representative is one of four types: an officer, a manager or member-manager of a limited liability company, an employee whose income is reported on IRS Form W-2, or an owner whose interest is at least 25%. The form also carries a signature block and a notary acknowledgment.
It is not a general power of attorney. The form itself says that a Power of Attorney form, available from Durham County Tax Administration, covers other limited interactions with the office about property tax matters. The county's forms page lists both documents under Other Forms.
Who needs to file Durham County Non-Attorney Representative Authorization?
A business entity that wants a non-attorney to file appeals and appear for it before the Durham County Board of Equalization and Review uses this form. The entity signs it, and the person it names becomes its representative for that purpose.
The representative must be one of the following, and you select only one on the form:
- an officer of the business entity;
- a manager or member-manager, if the entity is a limited liability company;
- an employee of the entity whose income is reported on IRS Form W-2;
- an owner whose interest in the entity is at least 25%.
The form asks for the signer's name and the representative's name, title or position, and contact details. The signer's signature must be acknowledged before a notary public.
Do not use this form for other dealings with Durham County Tax Administration. The form says it is limited exclusively to appeals to and representation before the Board of Equalization and Review, and it points to a separate Power of Attorney form for other limited interactions on property tax matters. It is headed for business entity representation, so it is not framed for individual property owners.
When to file Durham County Non-Attorney Representative Authorization
Complete the form when a business entity decides to have a non-attorney representative file appeals to, or appear for it before, the Durham County Board of Equalization and Review. The authorization is stated to be effective immediately, so it takes effect as the form is executed rather than on a later date. The form prints no deadline of its own and gives no expiration date; any restriction on its scope or duration goes in the optional Additional Provisions and Exclusions section. For deadlines that apply to a property tax appeal itself, ask Durham County Tax Administration at 919-560-0350.
Documents you need
- A notary public's acknowledgment on the form: the notary completes the State and County lines, the date, signature, printed name, official seal and commission expiration, certifying that the signer personally appeared and acknowledged signing.
How to fill out Durham County Non-Attorney Representative Authorization
Name the business entity and representative
In the opening sentence, enter the business entity's name on the first blank and the full name of the non-attorney representative on the second blank.
Select the representative's role
Check exactly one box: Officer of this business entity; Manager or member-manager if the entity is a limited liability company; Employee whose income is reported on IRS Form W-2; or Owner whose interest is at least 25%.
Add provisions or exclusions if needed
Optionally, write any additional provisions and exclusions in the section provided, then enter your initials on the Initial line.
Complete the business entity block
Enter the signer's name, business name, address, telephone number(s), fax number and email in the Business Entity section.
Complete the representative block
Enter the representative's name, title or position, address, telephone number(s), fax number and email in the Representative section.
Sign, date and print your name
In Signature and Acknowledgment, sign on Your Signature, enter the Date and print your name on Your Name Printed.
Have the notary complete the acknowledgment
The notary public fills in the State and County, the signer's name, the date, the notary's signature and printed name, the official seal and the commission expiration date.
Review and download the completed PDF
Check that one representative box is marked and that every name matches. Download or print the completed PDF from FillingPDF, then deliver it through the county channels described under How to submit.
How to submit Durham County Non-Attorney Representative Authorization
The form itself prints no mailing address, portal or other submission channel, so confirm how Durham County Tax Administration wants to receive it. The county's forms page lists the main office as follows:
- In person or by mail to the office: Durham County Tax Administration, 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701. The office hours listed are 8:30 AM-5:00 PM.
- By phone: 919-560-0350, for questions about where and how to deliver the form.
Before you deliver it, make sure the signature block is complete and the notary section is filled in by the notary public. The form says a Power of Attorney form is also available from Durham County Tax Administration if you need broader authority than appeals and representation before the Board. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Using the form for matters other than appeals to and representation before the Durham County Board of Equalization and Review; the form is limited exclusively to that, and a separate Power of Attorney form covers other interactions.
- Naming a representative who does not fit one of the four listed types: an officer, an LLC manager or member-manager, a W-2 employee, or an owner with an interest of at least 25%.
- Checking more than one representative box; the form says to select one.
- Signing without the notary section being completed, when the form includes a notary acknowledgment.
- Leaving the State and County lines or the signer's name blank in the notary block, so the acknowledgment does not identify the person who appeared.
- Writing restrictions in the Additional Provisions and Exclusions section without initialing it; the section has an initial line.
- Using the form for an individual owner's appeal; the form is headed for business entity representation.
Frequently asked questions
What is the Non-Attorney Representative Authorization Form?
It is the Durham County Tax Administration form that lets a business entity authorize a non-attorney to file appeals to and represent it before the Durham County Board of Equalization and Review. The form says it is controlled by NCGS 105-290(d2).
Who can be a non-attorney representative on this form?
An officer of the business entity, a manager or member-manager of a limited liability company, an employee whose income is reported on IRS Form W-2, or an owner with an interest of at least 25%. You select only one of these on the form.
Does this form let my representative handle all Durham County property tax matters?
No. The authorization is limited exclusively to filing appeals to and representing before the Board of Equalization and Review. For other limited interactions with the office, the form says a Power of Attorney form is available from Durham County Tax Administration.
Does the Non-Attorney Representative Authorization Form need to be notarized?
The form includes a Signature and Acknowledgment section with a notary block, where a notary public certifies that the signer personally appeared and acknowledged signing. Complete it with the notary's signature, printed name, seal and commission expiration.
When does the authorization take effect?
The form states that the authorization is effective immediately. It prints no expiration date, so any limits on the representative's authority go in the optional Additional Provisions and Exclusions section, which you initial.
Where do I send the form for Durham County property tax appeals?
The form prints no address. The county lists Durham County Tax Administration at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, with a main phone number of 919-560-0350; call to confirm how to deliver it.
Can I fill out this form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with Durham County and does not file the form; you deliver it through the county's channels.
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