HomeMy WebLinkAboutAgenda - 02-05-2002 - 8bORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA REM ABSTRACT
Meeting Daft: February 05, 2002
Action Agenda
Item No. $-p
SUBJECT: Resolution Creating a S pecial Board of Equalization and Review
DEPARTMENT: Assessor PUBLIC HEARING: (YIN) Ng
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ad 2101
Resolution
TELEPHONE NUMBERS:
Hillsborough 7324181
Chapel Hill 9684801
Durham 088.7331
Mebane 330-2274!031
PURPOSE: To consider a resolution providing for the appointment of a special board of
equalization and review to carry out the instal responsibilities of ensuring that tax has and
tax records comply with Me previsions of the North Carolina Machinery Act.
BACKGROUND: North Carolina General Statute 105-322 outlines the powers, duties, and
procedures of a county's boats of equalization and review (EAR) and specifies that the EAR
board shall be compill of the board of county commissioners unless the commissioners
adopt a esolution to appoint a special toad of equalization and review. If so adopted, the
resolution shall provide for the membership, qualifications, terms of once, and Me filing of
vacancies on the board. The board of commissioners shall also de itypte Me chair of the EAR
board. The resolution must be entered into Me minutes of the meeting of the board of
commissioners ad a Npy forwarded wIM'N 15 days of adoption to the North Carolina
Department of Revenue. The statute also requires that the bayed of county commissioners fix
the compensation and allowances to be pad to members of the EAR Wad.
Members will likely have to make a substantial time commitment to serve on the EAR board
during the review and appeals process in April- June. To enhance Me likellho rd of assuring a
quorum far each meeting, staff suggests that the EAR Want be comprised of three regular
members and a number of alfemates. The altemalas 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 pest few years, stall suggests met Me
Board of Commutations; consider fixing compensation at $75 per meeting attended. Staff also
suggests that the E&R toad chair receive $100 per meeting attended because of additional
responsibilities Involved with that leader. Funds to sever Me compensation for EAR board
members are available in the Revaluation Fund
RECOMMENOATIONi The Manager recommends tat to Boom adopt the attached
solution to appoint a special board of equalization and review, outhouse the Chair to sign the
resolution, and establish the recommended level of compensation for members of the E&R
bond. Further, the Manager recommends that the Board direct east to record applicants for the
E&R Board, with appointments to be made at a future Commissioner' 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 Gangs County Is authorized to appoint a
special Mad of Equalization and Review to cony out the duties imposed by North Carolina
General Statute 105322; and
WHEREAS, the Board of Commissioners of Orange County deem d advisable b appoint
a special Board of Equalization and Review and "is 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.
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.1054t22.
3. Vacancies occurring and existing on the Orange County special Beard of
Equalization and Review shall be tilled by flee Orange County Board of
Commissioners at their next regular meeting after the occurrence of me
vacancies.
4. Each member of the special Orange County Board of Equalization and Review
shell be a resident of Orange County, should have paid all Orange County taxes
currently rowed, 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 ant 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 BoeN of Commissioners shall designate a Chairman
of the special Mad.
This. theday of .2002.
Barry Jacobs, Chair
Orange County Board of Commissioners