Orange County NC Website
ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 22, 2009 <br /> Action Agenda <br /> Item No. L}- <br /> SUBJECT: Resolution Creating a Special Board of Equalization and Review <br /> DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> John Smith, 245-2101 <br /> Resolution <br /> PURPOSE: To consider a resolution providing for the appointment of a special board of <br /> equalization and review to carry out the statutory responsibilities of ensuring that tax lists and <br /> tax records comply with the provisions of the North Carolina Machinery Act. <br /> BACKGROUND: North Carolina General Statute 105-322 outlines the powers, duties, and <br /> procedures of a county's board of equalization and review (E&R) and specifies that the E&R <br /> Board shall be comprised of the board of county commissioners unless the commissioners <br /> adopt a resolution to appoint a special board of equalization and review. North Carolina General <br /> Statute 105-312(k) authorizes the Board of County Commissioners to delegate the authority to <br /> compromise discoveries to the Board of Equalization and Review. If so adopted, the resolution <br /> shall provide for the membership, qualifications, terms of office, compromise powers, and the <br /> filling of vacancies on the board. The board of commissioners shall also designate the chair of <br /> the E&R board. The resolution must be entered into the minutes of the meeting of the board of <br /> commissioners and a copy forwarded within 15 days of adoption to the North Carolina <br /> Department of Revenue. The statute also requires that the board of county commissioners fix <br /> the compensation and allowances to be paid to members of the E&R board. <br /> Members will likely have to make a substantial time commitment to serve on the E&R board <br /> during the review and appeals process in April — June. To enhance the likelihood of assuring a <br /> quorum for each meeting, staff suggests that the E&R board be comprised of three regular <br /> members and a number of alternates. The alternates would attend meetings, hear appeals, and <br /> vote in the place of any regular member unable to attend a scheduled meeting. <br /> FINANCIAL IMPACT: As has been the practice for the past few years, staff suggests that the <br /> Board of Commissioners consider fixing compensation at $75 per meeting attended. Staff also <br /> suggests that the E&R board chair receive $100 per meeting attended because of additional <br /> responsibilities involved with that position. Funds to cover the compensation for E&R board <br /> members are available in the Revaluation Fund. <br />