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iw <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: March 17, 1998 <br />Action Agenda <br />Item No. ~_ ~o , <br />SUBJECT: Appointment of Special Board of Equalization and Review <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) Nn <br />BUDGET AMENDMENT: (Y/N) N"a <br />ATTACHMENT(S): <br />Resolution <br />INFORMATION CONTACT: <br />John Smith, Jr., ext 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 227-2031 <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 tax <br />records for 1998 comply with the provisions of the North Carolina Machinery Act. <br />BACKGROUND: North Carolina General Statutes 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 Board <br />shall be comprised of the board of county commissioners unless the commissioners adopt a <br />resolution to appoint a special board of equalization and review. If so adopted, the resolution shall <br />provide for the membership, qualifications, terms of office, and the filling of vacancies on the <br />board. The board of commissioners shall also designate the chair of the E&R board. The resolution <br />must be entered into the minutes of the meeting of the board of commissioners and a copy <br />forwarded within 15 days of adoption to the North Carolina Department of Revenue. The statute <br />also requires that the board of county commissioners fix the compensation and allowances to be <br />paid to members of the E&R board. <br />It is important to the smooth functioning of the appeals process that a quorum of the members of the <br />E&R board be present for each meeting. Members may have to make a substantial time <br />commitment to serve on the E&R board during the review and appeals process in April and May. <br />To enhance the likelihood of assuring a quorum for each meeting, staff suggests that the E&R board <br />be comprised of three regular members and up to five alternates. The alternates would attend <br />meetings, hear appeals, and vote in the place of any regular member unable to attend a scheduled <br />meeting. As has been the practice for the past few years, staff suggest that the Board of <br />Commissioners consider fixing compensation at $75 per meeting attended. Staff also suggest that <br />the E&R board chair receive $100 per meeting attended because of additional responsibilities <br />