HomeMy WebLinkAboutAgenda - 01-15-2008-4fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 15, 2008
Action Agenda
Item No. ~°~ -~
SUBJECT: Resolution Creating a Special Board of Equalization and Review
DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
INFORMATION CONTACT:
John Smith, 245-2101
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.
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 the Board adopt the attached
resolution to appoint a special board of equalization and review, and establish the
recommended level of compensation for members of the E&R board. Further, the Manager
recommends that the Board direct staff to recruit applicants for the E&R Board, with
appointments to be made at a future Commissioners' meeting.
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.
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, 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 15th day of January, 2008
Barry Jacobs, Chair
Orange County Board of Commissioners