Agenda - 02-15-2011 - 4f - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA. ITEM ABSTRACT Meeting Date: February 15, 2011 Action Agenda Item No. ~-~ SUBJECT• Resolution Creating a Special Board of Equalization and Review DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution INFORMATION CONTACT: Jo Roberson, 245-2727 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 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 board of equalization and review. North Carolina General Statute 105-312(k) authorizes the Board of County Commissioners to delegate the authority to compromise discoveries to the Board of Equalization and Review. If so adopted, the resolution shall provide for the membership, qualifications, terms of office, compromise powers, and the filling of vacancies on the board. The board 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 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 board of county commissioners fix the compensation and allowances to be paid to members of the E&R board. Members will likely have to make a substantial time commitment to serve on the E&R board during the review and appeals process in April -June. 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 regular member unable to attend a scheduled meeting. While there are not any specific qualifications/categories associated with E&R board appointees, it may be a benefit for Board members to have expertise in areas related to real estate and tax issues. Potential appointees could include real estate agents, residential appraisers, commercial appraisers, homebuilders/developers and real estate attorneys. The Clerk to the Board's Office, in consultation with Tax Administration as necessary, will lead the recruitment process for prospective appointees. As in past years, the recruitment process