HomeMy WebLinkAboutAgenda - 02-16-1993 - IV-B ij
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ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No -ZV-43
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 16, 1993
SUBJECT: Board of Equalization and Review
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 adopt a resolution providing for the appointment of a
special board of equalization and review to hear 1993 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 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 two alternates. The alternates would attend meetings, hear
appeals, and vote in the place of any regular member unable to attend a
scheduled meeting.
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.
A recent survey of other jurisdictions by the Clerk to the Board
indicates that members of other E&R boards receive between $50-$85
per meeting. Funds to cover the compensation for E&R board members
have been budgeted in 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 1993 revaluation appeals, and
establish an appropriate 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 2
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, 1993 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:
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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,
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 16th day of February, 1993.
OF a / -9
ORANGE COUNTY COMMISSIONERS
P.O. Box 8181
HILLSBOROUGH, N.C.
27278
Moses Carey,Jr. 732-8181
Alice M. Gordon 968 4501
Stephen H. Halkiotis 688-7331
Verla C. Insko 227-2031
Don Willhoit 644-3004 (Fax)
February 26, 1993
N. C. Department of Revenue
Ad Valorem Tax Division
P.O. Box 25000
Raleigh, NC 27640
Dear Sir/Madam:
The Orange County Board of Commissioners unanimously adopted
the resolution entitled "A Resolution providing for the Appointment
of a Special Board of Equalization and Review" at their meeting
held on February 16, 1993 . .
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In accordance with the General Statutes, I am forwarding a
copy of this resolution with this letter for your files. Also, the
Board did fix the compensation and allowances to be paid to members
of the E & R Board at $75. 00 per member per meeting and $100. 00 per
meeting for the Chair.
If you need additional information, please do not hesitate to
contact me.
Sincerely,
Beverly A. Blythe, Clerk
Board of Commissioners
YOU COUNT IN ORANGE COUNTY ! S
S M
,fir
STATE
I 1NE OV/1-1
North Carolina Department of Revenue
James B. Hunt,Jr. Janice H. Faulkner
Governor Secretary
March 3, 1993
Beverly A. Blythe, Clerk
Orange County Board of Commissioners
P. 0. Box 8181
Hillsborough, North Carolina 27278
Dear Ms. Blythe:
This is to acknowledge receipt of your letter of February 26, 1993,
together with a copy of Orange County's Resolution providing for the
appointment of a Special Board of Equalization and Review.
Very truly yours,
W. R. Underhill, Director,
Property Tax Division
WRU:jt
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F.O.Box 25000,Raleigh,North Carolina 27640
State Courier 51-71-00
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