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HomeMy WebLinkAboutAgenda - 03-17-1998 - 8eiw ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 17, 1998 Action Agenda Item No. ~_ ~o , SUBJECT: Appointment of Special Board of Equalization and Review DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) Nn BUDGET AMENDMENT: (Y/N) N"a ATTACHMENT(S): Resolution INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 227-2031 PURPOSE: To consider a resolution providing for the appointment of a special board of equalization and review to carry out the statutory responsibilities of ensuring that tax lists and tax records for 1998 comply with the provisions of the North Carolina Machinery Act. BACKGROUND: North Carolina General Statutes 105-322 outlines the powers, duties, and procedures of a county's board of equalization and review (E&R) and specifies that the E&R Board shall be comprised of the board of county commissioners unless the commissioners adopt a resolution to appoint a special board of equalization and review. If so adopted, the resolution shall provide for the membership, qualifications, terms of office, and the filling of vacancies on the board. The board of commissioners shall also designate the chair of the E&R board. The resolution must be entered into the minutes of the meeting of the board of commissioners and a copy forwarded within 15 days of adoption to the North Carolina Department of Revenue. The statute also requires that the board of county commissioners fix the compensation and allowances to be paid to members of the E&R board. It is important to the smooth functioning of the appeals process that a quorum of the members of the E&R board be present for each meeting. Members may have to make a substantial time commitment to serve on the E&R board during the review and appeals process in April and May. To enhance the likelihood of assuring a quorum for each meeting, staff suggests that the E&R board be comprised of three regular members and up to five alternates. The alternates would attend meetings, hear appeals, and vote in the place of any regular member unable to attend a scheduled meeting. As has been the practice for the past few years, staff suggest that the Board of Commissioners consider fixing compensation at $75 per meeting attended. Staff also suggest that the E&R board chair receive $100 per meeting attended because of additional responsibilities involved with that position. Funds to cover the compensation for E&R board members are available in the Revaluation Fund. The 1997 Board of Equalization and Review was composed of: Regular Members .................. Tom Heffner, Chair John T. Horner Kevin Foy Alternate Members ................. Lee Butzin Reginald Morgan Don Willhoit Howard H. McAdams, Jr. Vic Knight Tim Kepley Staff recommend that if the Board of Commissioners elects to appoint a special Board of Equalization and Review, that it make appointments at the April 7 regular meeting from those 1997 members who are willing and able to serve again this year. RECOMMENDATION(S): The Manager recommends that the Board adopt the attached resolution to appoint a special board of equalization and review; establish the recommended level of compensation for members of the E&R board; and consider appointments as 1998 E&R Board members at the April 7 meeting, those members of the 1997 Board willing and able to serve. ORANGE COUNTY BOARD OF COMMISSIONERS A RESOLUTION PROVIDING FOR THE APPOINTMENT OF A SPECIAL BOARD OF EQUALIZATION AND REVIEW WHEREAS, pursuant to North Carolina General Statute 105-322, the Board of Equalization and Review of Orange County is presently composed of the members of the Board of County Commissioners of Orange County; and WHEREAS, the Board of Commissioners of Orange County is authorized to appoint a special Board of Equalization and Review to carry the duties imposed by North Carolina General Statute 105-322; and WHEREAS, the Board of Commissioners of Orange County deem it advisable to appoint a special Board of Equalization and Review and by this resolution provide for the membership, qualifications, terms of office and the manner of filling of vacancies on the special Board of Equalization and Review; NOW, THEREFORE, BE IT RESOLVED BY THE ORANGE COUNTY BOARD OF COMMISSIONERS THAT: 1. The special Board of Equalization and Review of Orange County is hereby created. 2. The Orange County special Board of Equalization and Review shall consist of 3 regular members and up to 5 alternate members, each to serve for a term beginning on the date of appointment and ending after all appeals filed on or prior to June 30, 1998 have been heard and decisions rendered. 3. Vacancies occurring and existing on the Orange County special Board of Equalization and Review shall be filled by the Orange County Board of Commissioners at their next regular meeting after the occurrence of the vacancies. 4. Each member of the special Orange County Board of Equalization and Review shall be a resident of Orange County and have the statutory qualifications necessary to hold the public office of County Commissioner in Orange County. In addition, the Board of Commissioners of Orange County, in selecting members of the special Board of Equalization and Review, may consider: a. The length of time a candidate has resided in Orange County, b. Whether and to what extent a candidate owns real property located within Orange County, c. Whether and to what extent a candidate is familiar with the value of real property located within Orange County, d. Whether and to what extent a candidate has had formal education in real estate appraising, e. The geographical composition of the special Board of Equalization and Review within Orange County, f. Any other matters that the Board deems appropriate. The Orange County Board of Commissioners shall appoint members to the special Board of Equalization and Review of Orange County in the same manner as it uses for other appointments. After the members of the special Board of Equalization and Review of Orange County have been appointed, the Orange County Board of Commissioners shall designate a chairman of the special Board. ,i This, the 17th day of March, 1998.