HomeMy WebLinkAboutAgenda - 01-24-2005-5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 24, 2005
Action Agen a
Item No. 5- e,
SUBJECT: Resolution Creating a Special Board of Equalization and Review
DEPARTMENT: Assessor
ATTACHMENT(S):
Resolution
PUBLIC HEARING: (Y/N) No
INFORMATION CONTACT:
.John Smith, ext 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
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. 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.
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.
2
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
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 BY THE ORANGE COUNTY BOARD OF
COMMISSIONERS THAT:
1. The special Board of Equalization and Review of Orange County is hereby
created.
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 24th day of January, 2005
Moses Carey, Chair
Orange County Board of Commissioners