HomeMy WebLinkAboutAgenda - 02-19-2013 - 5d
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date:
February 19, 2013
Action Agenda
Item No.
5-d
SUBJECT:
Resolution Creating a Special Board of Equalization and Review
DEPARTMENT:PUBLIC HEARING: (Y/N)
Tax AdministrationNo
ATTACHMENT(S):INFORMATION CONTACT:
ResolutionDwane Brinson, Tax Administrator,
(919) 245-2726
PURPOSE:
To consider a resolution providing for the establishmentof a special Board of
Equalization andReview to carry out the statutory responsibilities of ensuring that tax lists and
tax records comply with the provisions of the North Carolina Machinery Act, and to delegate
certain authorities to the Assessor (Note: Board of Commissioners approval of similar
resolutions occurs on a regular basis in Orange County and across the State.).
BACKGROUND:
North Carolina General Statute 105-322 outlines the powers, duties, and
procedures of a county’s board of equalization and review, andit specifies that the board of
equalization and reviewshall 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 a boardof county commissioners to
delegate to the special board of equalization and review the authority to compromise the
county’sclaim for unpaid taxes resulting from discoveries.
NorthCarolina General Statute 105-325 authorizes aboard of county commissionersto
delegate certain authorities to the assessor.
If so adopted, the resolution shall provide for the membership, qualifications, terms of office,
compromise powers, filling of vacancies on the special Board of Equalization and Review, and
the delegation of certain authoritiesto the Assessor.The Board of County Commissioners shall
also designate the chair of the special Board of Equalization and Review.The resolution must
be entered into the minutes of the meeting of the Board of County 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 the Board of Equalization and Reviewmembers.
Members will likely have to make a substantial time commitment to serve on the special Board
of Equalization and Review during the review and appeals process from April to June. To
enhance the likelihood of assuring a quorum for each meeting, staff suggests that the Board of
Equalization and Review be comprised of three (3) regular members and seven (7) alternates.
The alternates would attend meetings, hear appeals, and vote in place of any regular member
unable to attend a scheduled meeting.
While there are not specific qualifications/categories associated with Board of Equalization and
Review appointees, it may be a benefit for themembers to have expertise in areas related to
property appraisal, real estate, and tax issues. Potential appointeescould include real estate
agents, residential appraisers, commercial appraisers, homebuilders/developers and real estate
attorneys. The Clerk to the Board’s Office 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 County Commissioners consider fixing compensation at $75 per meeting attended.
Staff also suggests that the Board of Equalization and Review Chair receive $100 per meeting
attended because of additional responsibilities involved with that position. Funds to cover the
compensation for Board of Equalization and Review members are available in the Revaluation
Fund.
RECOMMENDATION(S):
The Manager recommends that the Board adopt and authorize the
Chair to sign the attached resolution to establisha special Board of Equalization and Review,
delegate certain authorities to the Assessor, and establish the recommended level of
compensation as noted above for members of the Board of Equalization and Review. Further,
the Manager recommends that the Board direct the appropriate staffto recruit applicants for the
Board of Equalization and Review, with appointments to be made at a future Board of County
Commissioners meeting.
RES-2013-012
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION PROVIDING FOR THE APPOINTMENT OF A SPECIAL BOARD OF
EQUALIZATION AND REVIEW WITH COMPROMISE AUTHORITY AND TO
DELEGATE CERTAIN AUTHORITIES TO THE ASSESSOR
WHEREAS, North Carolina General Statute 105-322 authorizes the Orange County Board
of Commissioners to appoint a special Board of Equalization and
imposed therein; and
WHEREAS, North Carolina General Statute 105-312(k) authorizes the Orange County
Board of Commissioners to delegate compromise powers to the spec
and Review; and
WHEREAS, North Carolina General Statute 105-325 authorizes the Orange County Board
of Commissioners to delegate certain authorities to the Assessor; and
WHEREAS, the Orange County Board of Commissioners deem it advisable to ap
special Board of Equalization and Review and by this resolution
qualifications, terms of office, compromise power, and the mannees on the
special Board of Equalization and Review, and to delegate certain authorities to the Assessor;
NOW, THEREFORE, BE IT RESOLVED BY THE ORANGE COUNTY BOARD OF
COMMISSIONERS THAT:
1.The special Orange County Board of Equalization and Review is hereby created in order
to carry out the duties imposed in North Carolina General Statut-322, including the
duties set forth in North Carolina General Statute 105-322(g)(5).
2.The special Orange County Board of Equalization and Review is dety to
compromise pursuant of North Carolina General Statute 105-312(k).
3.The special Orange County Board of Equalization and Review shall
members and 7 alternate members, each to serve for a term of two years. All terms
begin April 1 of each odd-numbered year.
4.Two members of the special Orange County Board of Equalization and R
constitute a quorum.
5.If a vacancy occurs on the special Orange County Board of Equali
before an incumbent members term expires, the appointment of a
for the unexpired term of the member vacating the position.
6.A vacancy occurring and existing shall be filled by the Orange County Boar
Commissioners at its next regular meeting after the occurrence oancy.
7.Each member of the special Orange County Board of Equalization a
resident of Orange County, should have paid all Orange County ta
and have the statutory qualifications necessary to hold the publnge
County Commissioner.
8.The Orange County Board of Commissioners shall appoint members t
Orange County Board of Equalization and Review in the same manne
other appointments.
9.After the members of the special Orange County Board of Equaliza
been appointed, the Orange County Board of Commissioners shall d
chairperson.
10.The Orange County Board of Commissioners shall fix the compensat
of the special Orange County Board of Equalization and Review at $75 per meeting
attended for regular members, and $100 per meeting attended for the Chair.
11.Pursuant to North Carolina General Statute 105-325(b), the Assessor is delegated the
authorities in North Carolina General Statute 105-325 except for the authority in North
Carolina General Statute 105-325(a)(6).
th
This, the 19 day of February 2013.
________________________________
Barry Jacobs, Chair
Orange County Board of Commissioners