Agenda - 02-16-1999 - 9a - Laserfiche WebLink

Browse Search

ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 16, 1999 Action Agenda Item No. G~ _ Q SUBJECT: Appointment of Special Boazd of Equalization and Review DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/l~ BUDGET AMENDMENT: (Y/1~ ATTACHMENT(S): Resolution INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 227-2031 PURPOSE: To consider a resolution providing for the appointment of a special boazd of equalization and review to carry out the statutory responsibilities of ensuring that tax lists and tax records for 1999 comply with the provisions of the North Carolina Machinery Act. BACKGROUND: North Carolina 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 board of county commissioners unless the commissioners adopt a resolution to appoint a special boazd of equalization and review. If so adopted, the resolution shall provide for 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 boazd. The resolution must be entered into the minutes of the meeting of the board of commissioners and a copy forwarded within 15 days of adoption to the North Carolina 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 boazd. It is important to the smooth functioning of the appeals process that a quorum of the members of the E&R boazd be present for each meeting. Members may have to make a substantial time commitment to serve on the E&R boazd 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 boazd be comprised of three regulaz members and a number of alternates. The alternates would attend meetings, heaz appeals, and vote in the place of any regular 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