The Non-Attorney Representative Authorization Form is the Durham County Tax Administration document through which a business entity names a non-attorney to file appeals to, and represent it before, the Durham County Board of Equalization and Review. It is one of the Durham County property tax forms, and it states that it is controlled by NCGS 105-290(d2) and is for business entity representation only. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; Durham County publishes the official PDF at the source link.
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What is Non-Attorney Representative Authorization, Durham County NC?
The Non-Attorney Representative Authorization Form is a Durham County Tax Administration form in which a business entity authorizes a named non-attorney to act for it in filing appeals to, and representing it before, the Durham County Board of Equalization and Review.
The printed title reads "Non-Attorney Representative Authorization" and carries the legend "Use Only for Business Entity Representation to the Durham County Board of Equalization and Review." The form states that it is controlled by NCGS 105-290(d2). The business entity authorizes its representative to act for it, to the extent permitted by law, in Durham County, North Carolina property tax matters. That authority is limited exclusively to those appeals and that representation, and it is subject to any additional provisions and exclusions written on the form. The authorization is effective immediately.
The form also asks the business entity to certify that the representative is 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 with an interest of at least 25%.
It is not a general power of attorney. The form says that a Power of Attorney form, available from Durham County Tax Administration, authorizes other limited interactions with that office about property tax matters.
Who needs to file Non-Attorney Representative Authorization, Durham County NC?
A business entity that wants a non-attorney to file appeals to, or represent it before, the Durham County Board of Equalization and Review uses this form. The form is for business entity representation only.
The representative must fit one of four categories, and you select only one on the form:
- an officer of the business entity;
- a manager or member-manager, if the business entity is a limited liability company;
- an employee of the business entity whose income is reported on IRS Form W-2;
- an owner of the business entity whose interest is at least 25%.
The business entity's signer completes and signs the business entity block, and the representative's name, title or position and contact details go in the representative block.
Do not use this form to authorize a representative for other dealings with Durham County Tax Administration about property tax. The form says a separate Power of Attorney form, available from that office, covers other limited interactions.
When to file Non-Attorney Representative Authorization, Durham County NC
Complete this authorization when your business entity decides to have a non-attorney file an appeal to, or appear for it before, the Durham County Board of Equalization and Review. The form says it is effective immediately, so it takes effect as soon as it is completed, signed and acknowledged before a notary. No separate due date is printed on the form; the timing of the appeal itself is set by the Board of Equalization and Review, so confirm any deadline with Durham County Tax Administration.
How to fill out Non-Attorney Representative Authorization, Durham County NC
Name the business entity and representative
In the opening sentence, write the name of the business entity on the first line and the name of your non-attorney representative on the second line.
Select the representative's capacity
Under the certification, check exactly one box: officer, manager or member-manager of an LLC, employee whose income is reported on IRS Form W-2, or owner with an interest of at least 25%.
Add optional provisions and exclusions
If you want to limit or expand the terms, write them under ADDITIONAL PROVISIONS AND EXCLUSIONS (OPTIONAL) and enter your initials in the parentheses provided. Leave the section empty if you add nothing.
Complete the business entity block
Enter the signer's name, the business name, the address, telephone number(s), fax number and email for the business entity.
Complete the representative block
Enter the representative's name, title or position, address, telephone number(s), fax number and email.
Sign, date and print your name
Under SIGNATURE AND ACKNOWLEDGMENT, add your signature and the date, then print your name on the line below.
Prepare the notary acknowledgment
Fill in the state and county and the name of the person who appears before the notary. The notary then completes the date, signature, printed name, official seal and commission expiration date.
Review and download the completed PDF
Check the names, the single box selected and the signer details, then download or print the completed PDF from FillingPDF and take it to the notary.
How to submit Non-Attorney Representative Authorization, Durham County NC
The form prints no mailing address, portal or office for returning it, so the delivery channel is not named on the document. It is used with appeals to the Durham County Board of Equalization and Review, which is a matter handled through Durham County Tax Administration, the office that publishes it. Ask that office how and where to deliver the signed authorization with your appeal.
Before you deliver it, make sure the form is signed by the business entity's signer and that the notary acknowledgment at the bottom is completed: state, county, notary signature, date, printed name, official seal and commission expiration date.
The form does not say whether the office accepts electronic signatures or copies, so confirm that with the office. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Using the form for an individual instead of a business entity; it is marked for business entity representation only.
- Selecting more than one box for the representative's capacity when the form says to select one.
- Naming a representative who is not an officer, an LLC manager or member-manager, a W-2 employee or an owner with at least 25%.
- Using this authorization for other dealings with Durham County Tax Administration; the form says a separate Power of Attorney form covers those.
- Leaving the notary acknowledgment blank, incomplete or without the official seal.
- Signing without printing your name or entering the date under the signature line.
- Writing additional provisions or exclusions without initialing where the form asks for initials.
- Leaving the representative's title or position blank in the representative block.
Frequently asked questions
What is the Non-Attorney Representative Authorization Form?
It is a Durham County Tax Administration form in which a business entity authorizes 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) and takes effect immediately.
Who can be the non-attorney representative for my business?
The form lists four options, and you select one: an officer of the business entity, an LLC manager or member-manager, an employee whose income is reported on IRS Form W-2, or an owner with an interest of at least 25%.
Can an individual use this form for a Durham County property tax appeal?
No. The form is marked for business entity representation only. Individuals should ask Durham County Tax Administration which form applies, since the office also offers a separate Power of Attorney form for other limited interactions.
Does the Non-Attorney Representative Authorization need to be notarized?
The form includes a notary acknowledgment block with state, county, the signer's name, the notary's signature, date, printed name, official seal and commission expiration. Complete it so the authorization is not missing a printed section.
What is the difference between this form and a Power of Attorney?
This authorization is limited exclusively to filing appeals to and representing before the Durham County Board of Equalization and Review. The form says a Power of Attorney form from Durham County Tax Administration covers other limited interactions about property tax matters.
Where do I send the completed authorization?
The form prints no address or portal. Contact Durham County Tax Administration, the office that publishes it, to learn where to deliver the signed and notarized authorization along with your appeal to the Board of Equalization and Review.
Can I fill out this form online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or deliver it to Durham County; you submit it through the agency's channels.
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