HomeMy WebLinkAboutAgenda - 06-05-2001-8g` ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 5, 2001
Action Agenda
Item No. ~ -G
SUBJECT: Delegation to Board of Equalization and Review of Power to Compromise
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution to Delegate
Authority to Board of
Equalization & Review
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 delegating the authority to the Board of Equalization and
Review (E&R) to compromise, settle, or adjust tax bills on discovered property.
BACKGROUND: When it is determined that property has not been listed and taxed or has not
been properly listed and taxed, North Carolina General Statute 105-312 requires that this be
corrected and billed through a process referred to as "discovery". Section K of GS 105-312,
titled "Power to Compromise", allows for consideration of circumstances and provides for the
compromise, settling or adjusting of bills related to discoveries. This same section permits the
Board of County Commissioners to delegate this authority to the Board of Equalization and
Review.
The structure ofi the Board of Equalization and Review provides an appropriate setting for the
hearing of details related to discoveries and the deciding of these issues. The Board of
Equalization and Review meetings allow ample time and a proper fiorum for in-depth
discussions between the Board of Equalization and Review and the taxpayer. During
revaluation years, such as 2001 in Orange County, the North Carolina General Statutes
authorize the E&R Board to stay in session until December 1. Accordingly, the delegation to
the E&R Board of the power to compromise this year could enable the E&R Board to handle
this responsibility on behalf of the Board of Commissioners nearly to the end of the current
calendar year.
Staff recommends that the Board of Commissioners approve the attached resolution delegating
authority to the E&R Board to compromise, settle, or adjust the value of discovered property
subject to taxation.
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FINANCIAL IMPACT: There is no financial impact associated with approval of the resolution.
The financial impact of any delegation authority to the Equalization and Review Board will
depend on the number of cases and the specifics of each case handled by the E&R Board.
RECOMMENDATION: The County Manager recommends that the Board of County
Commissioners adopt the resolution delegating the authority to compromise, settle, or adjust
discoveries to the Board of Equalization and Review for 2001.
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NORTH CAROLINA
ORANGE COUNTY
RESOLUTION DELEGATING COMPROMISE AUTHORITY TO
BOARD OF EQUALIZATION AND REVIEW
Whereas, North Cazolina General Statutes 105-312(k) authorizes the Board of County
Commissioners to delegate compromise powers to the Board of Equalization and Review,
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the Boazd of Equalization and Review is
authorized to consider compromises, settlements, and adjustments to discoveries as allowed under G.S.
lOS-312
and G.S. 105-312(k)
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North
Carolina, DO HEREBY CERTIFY that the foregoing has been cazefully copied from the recorded
minutes of the Board of Commissioners for said County at a regular meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board, and is
a true copy of so much of said proceedings of said Board as relates iu any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of ,
2001.
Clerk to the Board of Commissioners