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HomeMy WebLinkAboutAgenda - 02-15-2011 - 3dRevised 2/15/11- 4:30 pm Abstract and Resolution See Bold Script ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 15, 2011 Action Agenda Item No. 3 - ~ SUBJECT: Appointment of New Tax Administrator & Creation of Time-Limited Tax Administration Advisor Position DEPARTMENT: County Manager PUBLIC HEARING: (Y/N) No ATTACHMENT(S): 1. Tax Administrator Job Description 2. Resolution 3. Letter of Agreement from Jo Roberson INFORMATION CONTACT: Frank W Clifton, County Manager, 245-2306 Michael McGinnis, Human Resources Director, 245-2552 Jewel Wray, Employment Manager, 245-2556 John Roberts, County Attorney. 245-2318 Jo Roberson, Tax Administrator 245-2727 PURPOSE: To approve a resolution appointing Jenkins Creyton as Orange County Tax Administrator, effective March 1, 2011, to fill the remainder of the unexpired term of Jo Roberson, current Tax Administrator; and to create atime-limited position of Tax Administration Advisor to expire June 30, 2011. BACKGROUND: In late 2009, the Board of County Commissioners charged the County Manager with reviewing the functions of tax assessment and collections and increasing efficiencies in these areas without adding costs. On December 31, 2009, John Smith retired as Tax Assessor after serving the County for 24 years and the Revenue and Tax Assessor departments were consolidated to form the Tax Administration Department. Ms. Roberson's position (Revenue Director) was reclassified as Tax Administrator, and the Board of County Commissioners appointed her as Tax Administrator for a term to expire June 30, 2011. Later in 2010, Ms. Roberson announced plans to retire in the Spring of 2011. In October 2010, the Board of County Commissioners accepted the County Manager's recommendation to allow the Orange County Human Resources Department with conducting the recruitment and selection process for the next Tax Administrator. The recruitment occurred over a six-week period and advertised aggressively to secure a qualified selection of candidates. An Executive Summary of the process was provided to the Board on February 8, 2011. The County Manager discussed a conditional offer with Mr. Crayton, per Board approval. As proposed, Mr. Crayton will receive an annual salary of $95,000 and will be credited 10 years of Orange County service for the purpose of annual leave accrual, which will accrue at the same rate as an employee who has been employed by the County for 10 years. This does not include longevity, retirement credit or any benefit other than leave accrual. Sections 105-294 and 105-349 of the North Carolina General Statutes provide that the board of county commissioners shall appoint a county assessor and a tax collector. The statutes do not specify length of term for tax collector but require the county assessor be appointed to a term of not less than two nor more than four years. Whenever a vacancy occurs in either office, the board of county commissioners shall appoint a qualified person to serve as county assessor or tax collector for the period of the unexpired term. The statues also provide that the offices of county assessor and tax collector are offices that may be held concurrently with another appointive or elective office. FINANCIAL IMPACT: Funds are budgeted in the Tax Administration Department's FY 2010-11 operating budget to provide salary and benefits for the Tax Administrator position. Funds for the Time-Limited Tax Administration Advisor's salary and benefits will be absorbed by the County's FY 2010-11 operating budget. RECOMMENDATION(S): The Manager recommends the Board: 1) Appoint Mr. Crayton as Orange County Tax Assessor and Orange County Tax Collector under the working title of Orange County Tax Administrator, effective March 1, 2011, to fill the unexpired term through June 30, 2011 (Mr. Crayton will be eligible for appointment per statute to a two- or four-year term, beginning July 1, 2011); and 2) Approve creation of atime-limited position of Tax Administration Advisor, ending June 30, 2011. R~aMH+i CLASS CODE: 3112 FLSA: EXEMPT ORANGE COUNTY, NORTH CAROLINA JOB DESCRIPTION CLASS TITLE: TAX ADMINISTRATOR TAX OFFICE GENERAL STATEMENT OF JOB Under limited supervision, performs professional, administrative, and supervisory work in planning, coordinating, and supervising the activities of the Tax Office. Work involves listing, assessing, and billing all taxable property in the County for the purpose of ad valorem taxation; administering the tax exemption programs. Administering the Land Use Program for horticulture, agriculture, and forestry management; support the Board of Equalization and Review that meets annually to hear formal appeals; and defending tax values before the North Carolina Property Tax Commission. Work involves collecting and recording payment of all accounts assigned to the department; directing the collection of Ad Valorem property tax for Orange County. Handling the responsibility for the assessment of value, value appeals, billing and collecting all registered motor vehicles assigned to the County; collecting Emergency Management charges including but not limited to ambulance billing, fire inspections, special contracts, etc.; billing and collecting other revenue assigned such as special fees assessed, beverage licenses, gross rental vehicle tax, the collection of return checks, and acting as central depository and distribution point of revenues for the County as a whole; and assuring the highest quality customer service to the resident of Orange County. Reports to the Board of County Commissioners/County Manager. SPECIFIC DUTIES AND RESPONSIBILITIES ESSENTIAL JOB FUNCTIONS Supervises department employees which involves such duties as instructing, assigning and reviewing work, maintaining standards, acting on .employee problems, selecting new employees, appraising employee pertormance, recommending promotions, discipline, termination and salary increases. Directs the daily activities of the Tax Office including the functions of assessing, collecting, and land records. Administers all programs and processes that culminate in the proper listing, assessing and billing of all taxable property in the County for the purpose of ad valorem taxation including the mailing of personal, business, and real estate abstracts annually. Administers all processes related to processing appeals from the informal level to formal levels including appearing and testifying before the Board of Equalization and Review and the North Carolina Property Tax Commission; works closely with the_ County Attorney; maintains knowledge of the North Carolina statutes that govern taxation. Oversees the administration of the Present Land Use Program. 3 ©Archer Company 2008 4 TAX ADMINISTRATOR Oversees all real estate taxation processes including data collection in the field, data entry, and quality control. Provides final approval of all billings and listing files prior to printing and mailing. Oversees the process of collecting and verifying tax rates from all the different jurisdictions annually. Oversees the activities involved in the pricing, billing, adjustment, and collection in relation to registered vehicles. Supervises the auditor and County processes involved in the audit of business personal properly. Oversees the discovery of any and all taxable property. Provides annually to the County Manager, County Finance Officer, City Finance Officers, Fire Marshals, and school board officials accurate tax abase projections for budgetary purposes. Oversees all Land Records and Land Records GIS functions. Creates Schedules of Values; prepares Schedules for adoption by the Board of County Commissioners; applies the Schedules in such a way as to fairly and accurately render estimates of value for all taxable real estate in the County. Develops, administers, and implements all related public information processes. Oversees and conducts hearings related to individual appeals of values; defends all values. Oversees the daily collection of delinquent accounts owed Orange County; assists staff in complex and unusual situations. Directs Emergency Management billing activities involving ambulance service, fire inspection, hazmat billing, and special contact events; maintains knowledge of the Federal laws governing Medicare/Medicaid and private insurance billing. Oversees the audit program of other departments within Orange County in the receiving and accounting of monies. Oversees the receipt and follow up on bankruptcy filings received and processed. Ensures all statutory requirements of the position of Tax Collector and Tax Assessor are fulfilled within the directives issued by statute. Ensures compliance with Federal DPPA Act, State Privacy Act and Federal HIPPA regulations in relation with Emergency Medical Service billing and Tax records. Receives and reviews various records and reports in relation to outstanding balances owed, budget data, and requests from the public for information from multiple databases. Responds to citizen inquires, concerns, or complaints in both written and verbal form of communication. 2 5 TAX ADMINISTRATOR Oversees the 3R fee program contained within the tax billing Oversees the Chapel Hill Stormwater Management fee as it appears on tax bills; collects and reports collection of fees to the Town of Chapel Hill. Oversees the issuance and collection of beverage licenses for Orange County; maintains accounting and reporting system. Interacts with staff, taxpayers, and the general public such as attomeys, realtors, etc. in the interpretation and explanation of laws governing the billing and collection of Ad Valorem tax; maintains knowledge of Federal and State statutes governing appraisal, billing, and collection. Receives andlor reviews various records and reports such as inquiries and concerns from citizens, reports of outstanding balances, budget data, law changes, and request for information from tax database. Refers to North Carolina Machinery Act laws, Federal bankruptcy code, USPAP standards, North Carolina General Statutes, Revaluation Schedule of Values, correspondence with North Carolina Department of Revenue, guidelines from the UNC School of Government, policy and procedure. manuals, codes /laws /regulations, publications and reference texts, etc. Operates a vehicle and a variety of office equipment and machinery such as telephone, adding machine, copy machine, fax machine, computer, printer, etc. Uses a variety of supplies such as North Carolina Machinery Act GS 105, Schedule of Values, Personnel Ordinance, general office supplies, etc.; and a variety of computer software such as County's AppraisaUBilling/Collection System, Microsoft Outlook, ESRI ArcView/GIS, Munis, Microsoft Word, Microsoft Excel, etc. Interacts and communicates with various groups and individuals such as Board of County Commissioner, County Manager, attorneys, employees of Revenue/Assessment/Orange County, other government officials, and the general public. Receives and/or reviews various records and reports such as County Manager and Board of County Commissioners inquiries and issues, budgetary data for Countyfjurisdictions, taxpayer inquiries/appeals, data related to Revaluation, and personnel issues. Prepares andlor processes various records and reports such as answers to Board of County Commissioners and County Manager's inquiries, budgetary estimates for County~urisdictions, responses to taxpayer inquiries/appeals, countywide sales data, and responses to Personnel. ADDITIONAL JOB FUNCTIONS Deals with vendors in review of their systems, equipment, or service; evaluates the usefulness of these in County operation. Assists staff when necessary in dealing with outside agencies in the completion of task. Performs general administrative/office duties as required, including preparing reports and correspondence, entering and retrieving computer data, copying and filing documents, answering the telephone, eta 6 TAX ADMINISTRATOR Performs related duties as required. MINIMUM TRAINING AND EXPERIENCE Requires any combination of education and experience equivalent to a Bachelor's degree financial management, accounting, or related field and five to seven years of experience in property appraisal /tax assessment. Possession of or ability to. readily obtain a valid driver's license issued by the State of North Carolina for the type of vehicle or equipment operated. Ability to complete necessary training and certification by the North Carolina. MINIMUM QUALIFICATIONS OR STANDARDS REQUIRED TO PERFORM E5SENTIAL JOB FUNCTIONS Physical Reauirements: Requires light work that involves walking or standing most of the time and involves exerting up to 20 pounds of force on a recurring basis, or skill, adeptness and speed in the use of fingers, hands. or limbs on repetitive operation of mechanical or electronic office or shop machines or tools within moderate tolerances or limits of accuracy. Data Conception: Requires the ability to compare and/or judge the readily observable functional, structural or compositional characteristics (whether similar to or divergent from obvious standards) of data, people or things. Interpersonal Communications: Requires the ability of speaking and/or signaling people to convey or exchange information. InGudes giving direction to subordinates and receiving direction from supervisor. Lanauaae Ability: Requires ability to read a variety of policies and procedures, tax manuals, financial statements, computer manuals, maps, codes and ordinances, etc. Requires the ability to prepare financial and other reports, records,. correspondence, etc. with proper format, punctuation, spelling and grammar, using all parts of speech. Requires the ability to speak with and before others with poise, voice control and confidence. Intelligence: Requires the ability to apply rational systems to solve practical problems and deal with a variety of concrete variables in situations where only limited standardization exists; to interpret a variety of instructions famished in written, oral, diagrammatic, or schedule form. Requires the ability to apply influence systems in managing a staff; to learn and understand relatively complex principles and techniques; to make independent judgments in absence of supervision; to acquire knowledge of topics related to primary occupation. Must have the ability to comprehend and interpret received information. Verbal Aptitude: Requires the ability to record and deliver information, to explain procedures, to follow and give verbal and written instructions; to teach and counsel employees. Must be able to communicate effectively and efficiently in a variety of technical and/or professional languages including financial management, property appraisal, accounting, billing and collections, etc. Numerical Aptitude: Requires the ability to add and subtract totals, to multiply and divide, to determine percentages and decimals and to determine time. Must be able to use practical applications of statistics and accounting mathematics. 4 7 TAX ADMINISTRATOR Form/Saatial Aatitude: Requires the ability to inspect items for proper length, width and shape, and visually read various information. Motor Coordination: Requires the ability to coordinate hands and eyes using office machinery; to operate motor vehicles. Manual Dexterity: Requires the ability to handle a variety of items, keyboards, office equipment, control knobs, buttons, switches, catches, etc. Must have minimal levels of eye/hand/foot coordination. Color Discrimination and Visual Acuity: Requires the ability to differentiate colors and shades of color, requires the visual acuity to determine depth perception, peripheral vision, inspection for small parts; preparing and analyzing written or computer data, etc. Interaersonal Temaerament: Requires the ability to deal with people beyond giving and receiving instructions. Must be adaptable to performing under stress when confronted with emergency situations or tight deadlines. The worker may be subject to danger or risk to a slight degree and to tension as a regular, consistent part of the job. Physical Communications: Requires .the ability to talk and hear. (talking: expressing or exchanging ideas by means of spoken words; hearing: perceiving nature of sounds by ear). PERFORMANCE INDICATORS Knowledge of Job: Has thorough knowledge of the methods, procedures and policies of the Tax Office as they pertain to the performance of duties of the Tax Administrator. Has knowledge of the functions and inten'elationships of the County and other governmental agencies. Has knowledge of the laws, ordinances, standards and regulations pertaining to the specific duties and responsibilities of the position. Has knowledge of accounting principles and practices. Has knowledge of the functions of the Tax Assessor and Tax Collector. Has knowledge of State laws and County policies regarding taxes, titles, registrations, and exemptions. Has knowledge of office management principles and practices, filing systems, and procedures for documenting transactions. Has knowledge of computers and basic computer programming. Has considerable knowledge of tax /delinquent tax billing and collection practices and procedures; property appraisal and assessment principles and techniques, principles of accounts receivable, accounting, financial record-keeping practices, treasury /tax collection reporting requirements and procedures, local government revenue sources. Is able to keep abreast of trends and requirements in County government tax collection J treasury management record-keeping and reporting. Has knowledge of economic, environmental and related factors involved in the valuation of properties. Has thorough knowledge of modem real and personal property appraisal standards, principles, and practices. Has thorough knowledge of current building and land values. Has knowledge of State laws pertaining to property appraisal and taxation. Has considerable knowledge of the geography and location of property in the County. Is skilled in interpreting and constructing aerial photographs, topographical maps, and soil- type maps. Is skilled in conducting statistical research and preparing reports. Has considerable knowledge of advanced principles and practices of property appraisal and land economics. Has considerable knowledge of the principles and practices of property improvements, building construction and building materials; has knowledge of economic, environmental and related factors involved in the valuation of properties. Is able to apply appraisal principles and techniques in the equitable and justifiable appraisal of real and personal property, to explain appraisal and assessment methods and determinations, and to perform highly complex appraisals. Is able to read and interpret legal 8 TAX ADMINISTRATOR descriptions and a variety of properly parcel maps and aerial photographs. Is able to ensure department compliance with all laws and regulations and control the activities of the department through effective supervision. Is able to make sound, educated decisions. Has knowledge of hoyv to plan, organize and direct a financial support staff.. Has knowledge of how to apply supervisory and managerial concepts and principles; has knowledge of administrative principles involved in developing, directing and supervising various programs and related activities. Is able to offer instruction and advice to subordinates regarding departmental policies, methods and regulations. Is able to perform employee evaluations and to make recommendations based on results. Is able to offer training and assistance to subordinates, co-workers and employees of other departments as required. Is able to use independent judgment and discretion in supervising various programs including the handling of emergency situations, determining procedures, setting priorities, setting schedules, maintaining standards, planning for future County needs and resolving problems. Is able to plan and develop daily, short- and long-term goals related to County purposes. Is able to plan, organize and prioritize daily assignments and work activities. Has good organizational, technical and human relations skills. Is able to learn and utilize new skills and information to improve job performance and efficiency. Has knowledge of proper English usage, punctuation, spelling and grammar. Has knowledge of modem office practices and technology, including the use of computers for word and data processing. Is able to read and interpret complex materials pertaining to the responsibilities of the job. Is able to assemble and analyze information and make written reports and records in a concise, clear and effective manner. Is able to compile, organize and utilize various financial information necessary in the preparation of the departmental budget, and knows how to prepare and monitor the budget. Has comprehensive knowledge of the terminology and various professional languages used within the department. Has knowledge of how to maintain effective relationships with personnel of other departments; professionals and members of the public through contact and cooperation; is able to communicate effectively with customers in confrontational situations. Has knowledge of how to react calmly and quickly in emergency situations. Quality of Work: Maintains high standards of accuracy in exercising duties and responsibilities. Exercises immediate remedial action to correct any quality deficiencies that occur in areas of responsibility. Maintains high quality communication and interaction with internal and external entities with whom the position interacts. Quantity of Work: Maintains effective and efficient output of all duties and responsibilities as described under "Specific Duties and Responsibilities." Dependability: Assumes responsibility for completing assigned work. Completes assigned work within deadlines in accordance with directives, policy, standards and prescribed procedures. Maintains accountability for assigned responsibilities in the technical, human and conceptual areas. Attendance: Attends and remains at work regularly and adheres to policies and procedures regarding absenteeism and tardiness. Provides adequate notice to higher management with respect to vacation time and leave requests. Initiative and Enthusiasm: Maintains an enthusiastic, self-reliant and self-starting approach to meet job responsibilities and accountabilities. Strives to anticipate work to be accomplished, and initiates proper and acceptable action for the completion of work with a minimum of supervision and instruction. Judgment: Exercises analytical judgment in areas of responsibility. Identifies issues or situations as they occur and specifies decision objectives. Identifies or assists in identifying 9 TAX ADMINISTRATOR alternative solutions to issues or situations. Implements decisions in accordance with prescribed and effective policies and procedures and with a minimum of errors. Seeks expert or experienced advice where appropriate and researches issues, situations and alternatives before exercising judgment. Cooaeration: Accepts supervisory instruction and direction and strives to meet the goals and objectives of same. Questions such instruction and direction when clarification of results or consequences are justified, i.e., poor communications, variance with established policies or procedures, etc. Offers suggestions and recommendations #o encourage and improve cooperation intea-and inter-departmentally. Relationships with Others: Shares knowledge with managers, supervisors and co-workers for mutual benefit. Contributes to maintaining high morale among all employees. Develops and maintains cooperative and courteous relationships inter- and intra-departmentally, and with external entities with whom the position interacts. Tactfully and effectively handles requests, suggestions and complaints in. order to establish and maintain good will. Emphasizes the importance of maintaining a positive image. Coordination of Work: ~ Plans and organizes daily work routine. Establishes priorities for the completion of work in accordance with sound time-management methodology. Avoids duplication of effort. Estimates expected time of completion of work elements and establishes a personal schedule accordingly. Attends required meetings, planning sessions and discussions on time. Implements work activity in accordance with priorities and estimated schedules. Safety and Housekeeping: Adheres to all established safety and housekeeping standards. Ensures such standards are not violated. Planning: Plans, coordinates and uses information effectively to enhance activities and production. Knows and understands expectations regarding such activities and works to ensure such expectations are met. Develops and formulates ways, means and timing to achieve established goals and objectives. Effectively and efficiently organizes, arranges and allocates manpower, financial and other designated resources to achieve such goals and objectives. Organizing: Efficiently organizes own work and that of subordinate staff. .Ensures that personnel understand what results are expected of them, and that each is regularly and appropriately informed of all matters affecting or of concern to them. Staffing: Works with upper management, where appropriate, to select and recommend employment of qualified personnel. Personally directs the development and training of personnel under charge, ensuring their proper induction, orientation and training. Leading: Provides a work environment, which encourages clear and open communications. Has a clear and comprehensive understanding of the principles of effective leadership and how such principles are to be applied. Provides adequate feedback to personnel under charge concerning their pertormance. Commends and rewards personnel under charge for outstanding performance, and takes timely and appropriate disciplinary action as necessary. Exercises enthusiasm in influencing and guiding others toward achievement of established goals and objectives. Controlling: Provides a work environment, which is orderly and controlled. Coordinates, audits, and controls manpower and financial resources efficiently and effectively. Coordinates, audits, and controls the utilization of materials and equipment efficiently and effectively. Has a clear and comprehensive understanding of established standards, methods and procedures. 7 ~o TAX ADMINISTRATOR Delegating: Assigns duties as necessary and/or appropriate to meet goals, enhance abilities of personnel under charge, build their confidence and assist them in personal growth. Has confidence in personnel under charge to meet new or additional expectations. Decision Making: Exercises discretion and judgment in developing and implementing courses of action affecting functions under charge. Recognizes when a particular policy, procedure or strategy does not foster the desired result, and moves decisively and explicitly to develop and implement alternatives. Creativi Regularly seeks new and improved methodologies, policies and procedures for enhancing the effectiveness of functions under charge. Employs imagination and creativity in the application of duties and responsibilities. Is not adverse to change that supports achievement of goals and objectives. Human Relations: Strives to develop and maintain excellent rapport with personnel under charge. Listens to and considers their suggestions and complaints, and responds appropriately. Establishes a work environment to promote and maintain mutual respect. Policv Imalementation: Has a clear and comprehensive understanding of policies regarding functions under charge and the function of the organization. Adheres to policies in the discharge of duties and responsibilities, and ensures the same from personnel under charge. Policv Formulation: Maintains awareness of changes in operating philosophies and policies, and routinely reviews policies to ensure any changes in philosophy or practice are appropriately incorporated into functions under charge. Recognizes and understands the relationship between operating policies and practices and morale and performance. Strives to ensure that established policies enhance same. DISCLAIMER: This job description is not an employment agreement or contract. Management has the exclusive right to alter this job description at any time without notice. Attachment 2 RES-2011 -017 ORANGE COUNTY BOARD OF COMMISSIONERS A RESOLUTION APPOINTING JENKINS CRAYTON TO COMPLETE THE UNEXPIRED TAX ASSESSOR AND TAX COLLECTOR TERMS OF JO ROBERSON THE ORANGE COUNTY TAX ADMINISTRATOR WHEREAS, Jo Roberson was appointed by the Orange County Board of County Commissioners to serve as Tax Administrator form January 1, 2010 through June 30, 2011; and WHEREAS, The Orange County Tax Administrator serves in the statutory roles of both the Orange County Tax Assessor and the Orange County Tax Collector; and WHEREAS, Ms. Roberson will step down as Tax Administrator and serve as an advisor and consultant to the Tax Administrator effective March 1, 2011 to allow for the effective transfer of roles, responsibilities and integration until she retires April 29, 2011; and WHEREAS, North Carolina law specifies that in the case of a vacancy occurring in the office of tax assessor, the Board of County Commissioners shall appoint a qualified person to serve as county tax assessor for the period of the unexpired term; and WHEREAS, North Carolina law specifies that in the case of a vacancy occurring in the office of tax collector, the Board of County Commissioners shall appoint a qualified person to serve as county tax collector for the period of the unexpired term; and WHEREAS, The Orange County Manager conducted a selection process and has recommended that Jenkins Crayton be appointed to complete the unexpired terms of Jo Roberson in her capacity as Orange County Tax Assessor and Orange County Tax Collector and that he be appointed to the Orange County Tax Administrator position based on his extensive background and 20 years of public service; NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of Commissioners, as provided for under Chapter 105-294 and Chapter 105-349 of the North Carolina General Statutes, does hereby appoint Jenkins Crayton as Orange County Tax Assessor for the balance of the unexpired term that ends on June 30, 2011, and Orange County Tax Collector for the balance of the unexpired term that ends June 30, 2011 and such appointments to be served under the title Orange County Tax Administrator; BE IT FURTHER RESOLVED THAT Mr. Crayton shall be compensated an annual salary of $95,000 and shall accrue annual leave at the same rate as an employee who has been employed by Orange County for 10 years. This does not include longevity, retirement credit or any benefit other than leave accrual. Mr. Crayton shall continue to be entitled to all other pay and benefits as are made available to other permanent County employees under the provisions of the Orange County Personnel Ordinance. This 15th day of February 2011. ns~ • c. ,_(_ r u rr, 6~t~t~~ ORANGE COUNTY TAX ADMINISTRATION 228 S CHURTON STREET, SUITE 200 PO BOX 8181 HILLSBOROUGH, NORTH CAROLINA 27278 Jo Roberson, Director Telep6oae (919) 245-2100 Faz (919)644-3332 February 11, 2011 Orange County Board of Commissioners P O Box 8181 Hillsborough, NC 27278 Dear Board: As I expressed to you prior I am pleased for the County that you have found a qualified individual to become the next Orange County Tax Administrator. In an endeavor to make this transition a smooth and fruitful process, I am willingly stepping down from the position and assuming the role of Tax Administration Advisor effective March 1, for the remainder of my tenure. While in this transition I will make every endeavor to ensure that Mr. Crayton is vetted on all known projects and issues before my departure on Apri129~', 2011. I again wish to thank the Board and the residents for the opportunity to be the Revenue Duector and then to assume the position of Tax Administrator. ~lly,~ ~~ Jo Roberson