HomeMy WebLinkAboutAgenda - 02-29-2000-9dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 29, 2000
Action Agenda
Item No. _ q ..,
SUBJECT: A ointment of S ecial Boazd of E ualization and Review
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1~
BUDGET AMENDMENT: (Y~
ATTACHMENT(S):
Resolution
INFORMATION CONTACT:
Jahn Smith, Jr., ext 2101
List of Prior Members of Board of Equalization
and Review
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 9b8-4501
Durham 688-7331
Mebane 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 for 2000 comply with the provisions of the North Cazolina Machinery Act.
BACKGROUND: North Cazolina 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 Boazd 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 far the membership, qualifications, terms of office, and the filling of vacancies on the
board. The Boazd 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 Boazd of Commissioners and a
copy forwarded within 15 days of adoption to the Narth Cazolina Department of Revenue. The
statute also requires that the Boazd of County Commissioners fix the compensation and allowances
to be paid to members of the E&R Board.
It is important to the smooth functioning of the appeals process that a quorum of the members of the
E&R Board be present for each meeting. Members may have to make a substantial time
commitment to serve on the E&R Board during the review and appeals process in April and May.
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 regulaz member unable to attend a scheduled
meeting. As has been the practice for the past few years, staff suggest that the Boazd of
Commissioners consider fixing compensation at $75 per meeting attended. Staff also suggest 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.
The 1999 Boazd of Equalization and Review was composed of regulaz members Tom Heffner
(Chair), Reg Morgan, and Kevin Foy. These members have expressed the desire to continue serving
in 2000. The Boazd could also consider advertising and recruiting for members to serve on the
E&R Board. In addition to three regular members, staff recommends the Board select a number of
alternates who have some background in matters that would be undertaken by the E&R Board:
RECOMMENDATION(S): The Manager recommends that the Boazd adopt the attached
resolution to appoint a special Boazd of Equalization and Review, and establish the recommended
level of compensation for members of the E&R Boazd. Further, the Manager recommends that the
Board either: 1) appoint members with past service who have indicated a willingness to serve again
in 1999; 2) direct staff to recruit applicants for the E&R Board, with appointments to be made at a
future Commissioners' meeting; or 3) pursue some other option as the Boazd decides.
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.
2. The Orange County special Board of Equalization and Review shall consist of
3 regular members and alternate members, each to serve for a term
beginning on the date of appointment and ending after all appeals filed on or
prior to June 30, 2000 have been heard and decisions rendered.
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 and have the statutory qualifications
necessary to hold the public office of County Commissioner in Orange
County. In addition, the Board of Commissioners of Orange County, in
selecting members of the special Board of Equalization and Review, may
consider:
a. The length of time a candidate has resided in Orange County,
b. Whether and to what extent a candidate owns real property located
within Orange County,
c. Whether and to what extent a candidate is familiar with the value of
real property located within Orange County,
d. Whether and to what extent a candidate has had formal education in
real estate appraising,
e. The demographical and geographical composition of the special Board of Equalization
and Review within Orange County,
f. Any other matters that the Board deems appropriate.
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 znernbers of the special Board of Equalization and Review of Orange County have been
appointed, the Orange County Board of Commissioners shall designate a chairman of the special Board.
This, the 29th day of February, 2000
Moses Carey, Jr., Chair
Orange County Board of Commissioners
I r
1999 Board of Equalization and Review Members
Regular Members:
Thomas Heffner
Kevin Foy
Reginald Morgan
Alternate Members:
William Crowther
Commissioner Brown
Commissioner Jacobs
John Horner
List of Prior Members
of the
Board of Equalization and Review
Lee Butzin
Tim Kepley
Vic Knight
Don Willhoit
Howard McAdams