HomeMy WebLinkAboutAgenda - 02-15-2011 - 4fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA. ITEM ABSTRACT
Meeting Date: February 15, 2011
Action Agenda
Item No. ~-~
SUBJECT• Resolution Creating a Special Board of Equalization and Review
DEPARTMENT: Tax Administration
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
INFORMATION CONTACT:
Jo Roberson, 245-2727
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 comply with the provisions of the North Carolina Machinery Act.
BACKGROUND: North Carolina General Statute 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. North Carolina General
Statute 105-312(k) authorizes the Board of County Commissioners to delegate the authority to
compromise discoveries to the Board of Equalization and Review. If so adopted, the resolution
shall provide for the membership, qualifications, terms of office, compromise powers, 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.
Members will likely have to make a substantial time commitment to serve on the E&R board
during the review and appeals process in April -June. 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 a number of alternates. The alternates would attend meetings, hear appeals,
and vote in the place of any regular member unable to attend a scheduled meeting.
While there are not any specific qualifications/categories associated with E&R board
appointees, it may be a benefit for Board members to have expertise in areas related to real
estate and tax issues. Potential appointees could include real estate agents, residential
appraisers, commercial appraisers, homebuilders/developers and real estate attorneys. The
Clerk to the Board's Office, in consultation with Tax Administration as necessary, will lead the
recruitment process for prospective appointees. As in past years, the recruitment process
receives greater emphasis and would likely include paid advertising, press releases, and
posting on the County website.
FINANCIAL IMPACT: As has been the practice for the past few years, staff suggests that the
Board of Commissioners consider fixing compensation at $75 per meeting attended. Staff also
suggests 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.
RECOMMENDATION(S): The Manager recommends that th
resolution to appoint a special board of equalization and
recommended level of compensation for members of the E&R
recommends that the Board direct staff to recruit applican
appointments to be made at a future Commissioners' meeting.
e Board adopt the attached
review, and establish the
board. Further, the Manager
is for the E&R Board, with
~E.S - ao~ ~ - oI~
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION PROVIDING FOR THE APPOINTMENT OF A SPECIAL BOARD OF
EQUALIZATION AND REVIEW WITH COMPROMISE AUTHORITY
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 out the duties imposed by North Carolina General Statute
105-322; and
WHEREAS, North Carolina General Statute 105-312(k) authorizes the Board of County
Commissioners to delegate compromise powers to the special Board of Equalization and Review; 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, compromise power 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 and
delegated authority to compromise.
2. The Orange County special Board of Equalization and Review shall consist of 3 regular
members plus alternate members, each to serve for a term in accordance with G.S.105-322.
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 its 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, should have paid all Orange County taxes currently owed, and
have the statutory qualifications necessary to hold the public office of County Commissioner
in Orange County.
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 chair of the special Board.
This, the 15`h day of February 2011.
Bernadette Pelissier, Chair
Orange County Board of Commissioners