HomeMy WebLinkAboutAgenda - 03-07-2023; 8-e - Reappointment of Tax Administrator 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 7, 2023
Action Agenda
Item No. 8-e
SUBJECT: Reappointment of Tax Administrator
DEPARTMENT: County Manager
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Bonnie Hammersley, County Manager
919-245-2306
John Roberts, County Attorney, 919-245-
2318
PURPOSE: To approve a resolution reappointing Nancy Taylor Freeman as Orange County Tax
Administrator to a term of four years, effective April 3, 2023.
BACKGROUND: In June 2019, Dwane Brinson resigned as Tax Administrator, and on September
3, 2019, Nancy Taylor Freeman was appointed to fill the unexpired portion of Mr. Brinson's term,
ending April 2, 2023 as per Resolution 2019-047.
Sections 105-294 and 105-349 of the North Carolina General Statutes provide that the Board of
County Commissioners shall appoint a county assessor and tax collector. The statutes also
provide that the offices of county assessor and collector are offices that may be held concurrently
with another appointive or elective office. In Orange County, the tax assessor and tax collector
are held concurrently under the working title of Orange County Tax Administrator.
The statutes do not specify the length of term for tax collector, but do require the county assessor
be appointed to a term of either two or four years. The County Manager recommends that Ms.
Freeman be reappointed to a term of four years.
FINANCIAL IMPACT: Funds are budgeted in the Tax Administration Department's operating
budget to provide salary and benefits for the Tax Administrator position.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal
impact associated with this item.
RECOMMENDATION(S): The Manager recommends the Board approve and authorize the Chair
to sign the attached resolution reappointing Nancy Taylor Freeman as Orange County Tax
Assessor and Orange County Tax Collector under the working title of Orange County Tax
Administrator for a four-year term.
2
RES-2023-018
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION APPOINTING NANCY TAYLOR FREEMAN TAX ASSESSOR AND
TAX COLLECTOR TO BE SERVED AS ORANGE COUNTY TAX ADMINISTRATOR
WHEREAS, on September 3, 2019, Nancy Taylor Freeman was appointed Orange
County Tax Administrator to fill the unexpired term of the prior Tax Administrator
ending April 2, 2023 as per Resolution 2019-047; and
WHEREAS, the Orange County Tax Administrator serves in the statutory roles of both the
Orange County Tax Assessor and the Orange County Tax Collector; and
WHEREAS, pursuant to North Carolina General Statute Chapters 105-294 and 105-349,
the Board of County Commissioners may re-appoint Nancy Taylor Freeman for a
term of not less than two nor more than four years; and
WHEREAS, Orange County Manager Bonnie Hammersley has recommended that Nancy
Taylor Freeman be reappointed effective April 3, 2023 in the capacity of Orange
County Tax Assessor and Orange County Tax Collector for a term of four years.
NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of
Commissioners, as provided for under Chapter 105-294 and Chapter 105-349 of
the North Carolina General Statutes, does hereby appoint Nancy Taylor Freeman
as Orange County Tax Assessor and Orange County Tax Collector and that such
appointments shall be served under the title Orange County Tax Administrator for
a term of four years ending April 2, 2027.
Adopted by the Board of County Commissioners this 7t" day of March 2023.
By: Attest:
Jamezetta Bedford, Chair Laura Jensen, Clerk to the Board
Board of Commissioners