HomeMy WebLinkAboutAgenda - 02-15-1994 - VIII-A P
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ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No L-R
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 15 , 1994
SUBJECT: Special Board of Equalization and Review
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DEPARTMENT County Assessor PUBLIC HEARING YES NO X
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ATTACHMENT(S) INFORMATION CONTACT
Resolution Kermit Lloyd, ext 2101
TELEPHONE NUMBER
Hillsborough 732-8181
Chapel Hill 968-4501
Mebane 227-2031
Durham 688-7331
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PURPOSE: To adopt a resolution providing for the appointment of a
special board of equalization and review to hear 1994 property
valuation 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.
The resolution would be effective throughout 1994 unless sooner revised
or rescinded.
As was the case in 1993, 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 two alternates. The alternates would attend
meetings, hear appeals, and vote in the place of any regular member
unable to attend a scheduled meeting. The Manager recommends that the
board reappoint all five members who completed the 1993 E&R Board
session. Each member has indicated willingness to serve in 1994. If
the Board of Commissioners endorses this approach, formal appointments
will be included on the next Commissioners ' regular meeting agenda .
In view of the significant and intensive time commitment required of
E&R board members, the Manager recommends that the Board of
Commissioners fix compensation at the level established in 1993 - $75
per meeting attended, with the E&R board chair receiving $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 Assessor' s Office budget and the Revaluation Fund.
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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 1994 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.
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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 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 and 2
alternate 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,
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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 15th day of February, 1994.