HomeMy WebLinkAboutAgenda - 02-18-1997 - 5c x
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ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 18, 1997
Action Agenda
Item No. S-0.
SUBJECT: Appointment of Board of Equalization and Review
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N )
BUDGET AMENDMENT: (Y/NS)
ATTACHMENT(S): INFORMATION CONTACT:
Resolution John Smith, Jr., County Assessor
ext 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 227-2031
PURPOSE: To adopt a resolution providing for the appointment of a special board of equalization
and review to hear 1997 revaluation appeals.
BACKGROUND: North Carolina General Statutes 105-322(a) specifies that a county's board of
equalization and review(E&R) 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 property valuation appeals process that a quorum of
the members of the E&R board be present for each meeting. Members must make a substantial time
commitment to serve on the E&R board, as it is possible that several dozen meetings of 3-4 hours
duration will be required during the appeals process in April, May, and 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 five alternates. The alternates would attend meetings, hear appeals,
and vote in the place of any regular member unable to attend a scheduled meeting.
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In view of the significant and intensive time commitment required of E&R board members, 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 have been budgeted in the Revaluation Fund.
A number of citizens, including some with backgrounds in property appraisal,have indicated an
interest in serving on the Board of Equalization and Review. Appointments to the E&R Board will
be considered at a future Commissioners meeting, following direction from Commissioners to staff
on recruitment of E&R Board candidates.
RECOMMENDATION(S): The Manager recommends that the Board adopt the attached
resolution to appoint a special board of equalization and review for the purpose of hearing 1997
revaluation appeals, and approve the recommended level of compensation for members of the E&R
board.
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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;
IT IS THEREFORE RESOLVED:
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 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, 1997 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,
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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.
This, the 18th day of February, 1997.