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HomeMy WebLinkAboutAgenda - 03-21-1995 - IX-B ORANGE COUNTY 1 BOARD OF COMMISSIONERS Action Agenda Item No :Qaa ACTION AGENDA ITEM ABSTRACT Meeting Date: March 21, 1995 SUBJECT: Board of Equalization and Review Schedule ---------------------------------------------------------------------- DEPARTMENT County Assessor PUBLIC HEARING YES NO X ------------------------------ ------------------------------ ATTACHMENT(S) INFORMATION CONTACT Resolution Kermit Lloyd, ext 2101 TELEPHONE NUMBER Hillsborough 732-8181 Chapel Hill 968-4501 Mebane 227-2031 Durham 688-7331 ---------------------------------------------------------------------- PURPOSE: To decide whether to adopt a resolution providing for the appointment of a special board of equalization and review to hear 1995 property valuation appeals, or whether to have the Board of County Commissioners sit as the Board of Equalization and Review for 1995. 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. The Board needs to decide whether it will perform this function, or whether it desires to appoint a special board. Regardless of who comprises the E&R Board, that Board must hold its first meeting no earlier than Monday, April 3, 1995, and no later than Monday, May 1, 1995. Because this is a non-revaluation year, the E&R Board should complete its duties on or before the third Monday following its first meeting. As of the preparation of this abstract, no taxpayers have submitted a formal appeal of their 1995 real property valuation. However, it is possible that one or more taxpayers would request an appearance before the E&R Board prior to its adjournment. If the Board of Commissioners elects to serve as the E&R Board, one possible schedule would be to meet briefly immediately before the April 3 regular Commissioners' meeting to convene the E&R Board. The BOCC could then meet immediately preceding the April 18 regular Commissioners' meeting to hear appeals, if any, and/or to adjourn the E&R Board for 1995. On the other hand, because of the uncertainty concerning appeals that could be filed and the extensive meeting commitments that the BOCC already has, the Commissioners may prefer to appoint a special board of equalization and review. If the Commissioners opt for a special E&R Board, they must adopt a resolution that 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 2 the Board of County Commissioners fix the compensation and allowances to be paid to members of the E&R board. The resolution would be effective throughout 1995 unless sooner revised or rescinded. In 1993 and 1994, to enhance the likelihood of assuring a quorum for each meeting, the E&R board was comprised of three regular members and two alternates. The alternates attended meetings, heard appeals, and voted in the place of any regular member unable to attend a scheduled meeting. Because the number of appeals is likely to be quite low in 1995, staff suggests that the Commissioners appoint only the three regular members, should they opt for a special E&R board. Staff also suggests that the Board of Commissioners fix compensation at the level established in 1993 and 1994 - $75 per meeting attended, with the E&R board chair receiving $100 per meeting attended. Funds to cover the compensation for E&R board members are available in the Revaluation Fund budget. If the Commissioners decide to appoint a special E&R board for 1995, staff can solicit applications from prospective E&R board members, including those who served in 1993 and 1994; and schedule Commissioner appointments to the special E&R board at the April 3 regular Commissioners' meeting. RECOMMNDATION(S) : The Manager recommends that the Board of Commissioners decide between two options: ( 1) serve as the 1995 E&R Board, or (2) adopt the attached resolution to appoint a special board of equalization and review for the purpose of hearing 1995 valuation appeals, and establish compensation for members of the E&R board at $100 per meeting for the E&R board chair and $75 per meeting for other E&R board members. t L ♦ . 1 3 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 out 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 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, each to serve for a term beginning on the date of appointment and continuing until this resolution is rescinded or revised. 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, 4 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. 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 21st day of March, 1995.