HomeMy WebLinkAboutAgenda 03-17-2026; 6-a - Appointment of Tax Administrator to Serve as Acting Tax Collector and Acting Tax Assessor 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 17, 2026
Action Agenda
Item No. 6-a
SUBJECT: Appointment of Tax Administrator to Serve as Acting Tax Collector and Acting
Tax Assessor
DEPARTMENT: County Manager
ATTACHMENT(S): INFORMATION CONTACT:
Resolution 2023-018 (March 7, 2023) Travis Myren, County Manager, (919)
Proposed Resolution for 2026 245-2308
Appointment John Roberts, County Attorney, (919)
Relevant Statutes — NCGS 105-294 and 245-2318
NCGS 105-349
PURPOSE: To approve a resolution appointing John Burgiss as Orange County Tax
Administrator, effective April 1, 2026, to serve as Acting Tax Assessor and Acting Tax Collector
until such time a permanent Tax Administrator is hired to fill the unexpired term of Nancy Freeman
which ends April 1, 2027.
BACKGROUND: By Resolution 2023-018, adopted March 7, 2023 (Item 8-e), the Board of
County Commissioners reappointed Nancy Freeman as Tax Assessor and Tax Collector, serving
under the title of Tax Administrator, for a four-year term from April 2, 2023 through April 2, 2027.
Ms. Freeman has announced her retirement effective April 1, 2026. Pursuant to the North Carolina
General Statutes (NCGS), the Board is responsible for appointing a qualified individual to fill the
unexpired portion of the term. The position of Tax Administrator is a consolidated role combining
the statutory duties of County Assessor (NCGS 105-294), and Tax Collector (NCGS 105-349).
Under NCGS 105-294, the Board shall appoint a county assessor who meets statutory
qualifications and is certified by the North Carolina Department of Revenue. An appointee serves
in an acting capacity until certification is obtained and must meet certification requirements within
two years of appointment.
Under NCGS 105-349 (b), the Board shall appoint as tax collector a person of character and
integrity whose experience in business and collection work is satisfactory to the governing body.
With Board approval of the resolution, Mr. Burgiss would serve until such time a permanent Tax
Administrator is hired to fill the unexpired term of Nancy Freeman which ends April 1, 2027
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT — Orange County is a visionary leader in providing governmental
services valued by our community, beyond those required by law, in an equitable,
sustainable, innovative, and efficient way.
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• VISION STATEMENT — We are a diverse, inclusive, and healthy county working together
to strengthen our community and enhance the quality of life for all residents.
• GUIDING PRINCIPLE — DEDICATION AND RESPECT
We commit to our roles in public service and organizational excellence by fostering the
skills, talents, and innovation of our residents, employees, volunteers, and boards needed
to carry out this work.
FINANCIAL IMPACT: Funding for the position is included in the adopted FY 2025-2026 budget.
No additional financial impact is anticipated.
RECOMMENDATION(S): The Manager recommends that the Board approve and authorize the
Chair to sign the attached resolution appointing John Burgiss, effective April 1, 2026, to serve as
Acting Tax Assessor and Acting Tax Collector, under the title of Tax Administrator, until such time
a permanent Tax Administrator is hired to fill the unexpired term of Nancy Freeman which ends
April 1, 2027.
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RES-2023-01 S r� "3�-7 f 33
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 Hammersiey 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 7th day of March 2023.
By: Attest:
a� �-3�
J0 ezettA3edford, Chair Laura Jens ' Clerk to the Board
Board of Commissioners
fr,;
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RES-2026-019
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION APPOINTING JOHN BURGISS
AS ACTING TAX ASSESSOR AND ACTING TAX COLLECTOR
TO SERVE UNDER THE TITLE OF TAX ADMINISTRATOR
WHEREAS, by Resolution 2023-018, adopted March 7, 2023 (Item 8-e), the Orange
County Board of County Commissioners reappointed Nancy Freeman to serve as Tax
Assessor and Tax Collector, under the title of Tax Administrator, for a four-year term from
April 2, 2023 through April 2, 2027; and
WHEREAS, Ms. Freeman has announced her retirement effective April 1, 2026; and
WHEREAS, the Board of County Commissioners shall appoint a qualified person to serve
as County Assessor and County Tax Collector to perform all duties pursuant to North
Carolina General Statute §105-294 and §105-349; and
WHEREAS, Orange County has historically combined the offices of County Assessor and
Tax Collector into a single administrative position titled Tax Administrator; and
WHEREAS, the Board desires to appoint a qualified individual to serve as the Tax
Administrator, in this combined capacity for the remainder of the unexpired term ending
April 1, 2027; and
WHEREAS, the appointee shall provide any required bond and take the oath of office as
prescribed by law prior to assuming the duties of the office;
NOW, THEREFORE, BE IT RESOLVED by the Orange County Board of County
Commissioners that:
As provided for under Chapter §105-294 and §105-349 of the North Carolina General
Statutes, the Board does hereby appoint John Burgiss to serve as the Acting Tax
Assessor and Acting Tax Collector, under the title of Tax Administrator, until such time a
permanent Tax Administrator is hired to fill the unexpired term of Nancy Freeman which
ends April 1, 2027.
Adopted by the Board of County Commissioners this 17th day of March, 2026.
By: Attest:
Jean Hamilton, Chair Laura Jensen, Clerk to the Board
Board of County Commissioners
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Article 16.
County Listing, Appraisal, and Assessing Officials.
§ 105-294. County assessor.
(a) Appointment. — Persons occupying the position of county assessor on July 1, 1983,
shall continue in office until the first Monday in July, 1983. At its first regular meeting in July,
1983, and every two years or four years thereafter, as appropriate, the board of county
commissioners of each county shall appoint a county assessor to serve a term of not less than
two nor more than four years; provided, however, that no person shall be eligible for initial
appointment to a term of more than two years unless such person is deemed to be qualified as
provided in subsection(b) of this section or has been certified by the Department of Revenue as
provided in subsection (c) of this section. The board of commissioners may remove the
assessor from office during his term for good cause after giving him notice in writing and an
opportunity to appear and be heard at a public session of the board. Whenever a vacancy occurs
in this office, the board of county commissioners shall appoint a qualified person to serve as
county assessor for the period of the unexpired term.
(b) Persons who held the position of assessor on July 1, 1971, and continue to hold the
position, and persons who have been certified for appointment as assessor by the Department of
Revenue between July 1, 1971, and July 1, 1983, are deemed to be qualified to serve as county
assessor. Any other person selected to serve as county assessor must meet the following
requirements:
(1) Be at least 21 years of age as of the date of appointment;
(2) Hold a high school diploma or certificate of equivalency, or in the
alternative, have five years employment experience in a vocation which is
reasonably related to the duties of a county assessor;
(3) Within two years of the date of appointment, achieve a passing score in
courses of instruction approved by the Department of Revenue covering the
following topics:
a. The laws of North Carolina governing the listing, appraisal, and
assessment of property for taxation;
b. The theory and practice of estimating the fair market value of real
property for ad valorem tax purposes;
C. The theory and practice of estimating the fair market value of
personal property for ad valorem tax purposes; and
d. Property assessment administration.
(4) Upon completion of the required four courses, achieve a passing grade in a
comprehensive examination in property tax administration conducted by the
Department of Revenue.
(c) Certification. — Persons meeting all of the requirements of this section shall be
certified by the Department of Revenue. From the date of appointment until the date of
certification, persons appointed to serve as county assessor are deemed to be serving in an
acting capacity. Any person who fails to qualify within two years after the date of initial
appointment shall not be eligible for reappointment until all of the requirements have been met.
(d) In order to retain the position of county assessor, every person serving as county
assessor, including those persons deemed to be qualified under the provisions of this act, shall,
in each period of 24 months, attend at least 30 hours of instruction in the appraisal or
assessment of property as provided in regulations of the Department of Revenue.
(e) The compensation and expenses of the county assessor shall be determined by the
board of county commissioners.
G.S. 105-294 Page 1
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(f) Alternative to separate office of county assessor. — Pursuant to Act [Article] VI,
Section 9 of the North Carolina Constitution, the office of county assessor is hereby declared to
be an office that may be held concurrently with any other appointive or elective office except
that of member of the board of county commissioners. (1939, c. 310, ss. 400, 401; 1953, c. 970,
ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1983, c. 813, s. 2; 1987, c. 45, ss. 1, 2; 1997-23,
s. 5.)
G.S. 105-294 Page 2
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Article 26.
Collection and Foreclosure of Taxes.
§ 105-349. Appointment,term, qualifications, and bond of tax collectors and deputies.
(a) Appointment and Term. — The governing body of each county and municipality
shall appoint a tax collector on or before July 1, 1971, to serve for a term to be determined by
the appointing body and until his successor has been appointed and qualified. Until the first
such appointments are made, county and municipal taxes shall be collected by the tax
collectors presently serving under prior provisions of law. The governing body may remove the
tax collector from office during his term for good cause after giving him notice in writing and
an opportunity to appear and be heard at a public session of the governing body. No hearing
shall be required, however, if the tax collector is removed for failing to meet the prerequisites
prescribed by G.S. 105-352(b) for delivery of the tax receipts. Unless otherwise provided by
G.S. 105-373, whenever any vacancy occurs in this office, the governing body shall appoint a
qualified person to serve as tax collector for the period of the unexpired term.
(b) Qualifications. — The governing body shall appoint as tax collector a person of
character and integrity whose experience in business and collection work is satisfactory to the
governing body.
(c) Bond. — No tax collector shall be allowed to begin his duties until he shall have
furnished bond conditioned upon his honesty and faithful performance in such amount as the
governing body may prescribe. A tax collector shall not be permitted to collect any taxes not
covered by his bond, nor shall a tax collector be permitted to continue collecting taxes after his
bond has expired without renewal.
(d) Compensation. — The compensation and expense allowances of the tax collector
shall be fixed by the governing body.
(e) Alternative to Separate Office of Tax Collector. — Pursuant to Article VI, Sec. 9, of
the North Carolina Constitution, the office of tax collector is hereby declared to be an office
that may be held concurrently with any appointive or elective office other than those
hereinafter designated, and the governing body may appoint as tax collector any appointive or
elective officer who meets the personal and bonding requirements established by this section. A
member of the governing body of a taxing unit may not be appointed tax collector, nor may the
duties of the office be conferred upon him. A person appointed or elected as the treasurer or
chief accounting officer of a taxing unit may not be appointed tax collector, nor may the duties
of the office of tax collector be conferred upon him except with the written permission of the
secretary of the Local Government Commission who, before giving his permission, shall
satisfy himself that the unit's internal control procedures are sufficient to prevent improper
handling of public funds.
(f) Deputy Tax Collectors. — The governing body of a county or municipality is
authorized to appoint one or more deputy tax collectors and to establish their terms of office,
compensation, and bonding requirements. A deputy tax collector shall have authority to
perform, under the direction of the tax collector, any act that the tax collector may perform
unless the governing body appointing the deputy specifically limits the scope of the deputy's
authority.
(g) Oath. —Every tax collector and deputy tax collector, as the holder of an office, shall
take the oath required by Article VI, § 7 of the North Carolina Constitution with the following
phrase added to it: "that I will not allow my actions as tax collector to be influenced by
personal or political friendships or obligations,". The oath must be filed with the clerk of the
governing body of the taxing unit. (1939, c. 310, ss. 1701, 1702; 1957, c. 537; 1971, c. 806, s.
1; 1991, c. 110, s. 6; 1991 (Reg. Sess., 1992), c. 1007, s. 23.)
G.S. 105-349 Page 1