Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: June 7, 2011 <br />Action Agenda <br />Item No. ~- <br />SUBJECT: Appointment of Tax Administrator <br />DEPARTMENT: County Manager PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />1) February 15, 2011 Approved INFORMATION CONTACT: <br />Resolution Frank W. Clifton, County Manager, 245-2306 <br />2) Draft June 7, 2011 Resolution John Roberts, County Attorney, 245-2318 <br />PURPOSE: To approve a resolution appointing Jenkins Crayton to a two-year term as Orange <br />County Tax Assessor and Orange County Tax Collector under the title of Orange County Tax <br />Administrator, beginning July 1, 2011 through June 30, 2013. <br />BACKGROUND: In late 2009, the Board of County Commissioners charged the County <br />Manager with reviewing the functions of tax assessment and collections and increasing <br />efficiencies in these areas without adding costs. On December 31, 2009, Mr. John Smith <br />retired as Tax Assessor after serving the County for 24 years and the Revenue and Tax <br />Assessor departments were consolidated to form the Tax Administration Department. Ms. Jo <br />Roberson, previously serving as Revenue Director, was reclassified and appointed by the Board <br />of County Commissioners as Tax Administrator for a term to expire June 30, 2011. <br />In August 2010, Ms. Roberson announced her plans to retire during the first half of 2011. At the <br />Board's direction, the County Manager and staff initiated a recruitment and selection process to <br />identify a recommended candidate for appointment by the Board as Tax Administrator upon Ms <br />Roberson's retirement. The Board subsequently by resolution (Attachment 1) appointed <br />Jenkins Crayton as Orange County Tax Assessor for the balance of Ms. Roberson's unexpired <br />term beginning March 1, 2011 and ending on June 30, 2011, and as Orange County Tax <br />Collector for the balance of the unexpired term beginning March 1, 2011 and ending June 30, <br />2011, with such appointments to be served under the title Orange County Tax Administrator. <br />Sections 105-294 and 105-349 of the North Carolina General Statutes provide that the board of <br />county commissioners shall appoint a county assessor and a tax collector. The statutes do not <br />specify length of term for a tax collector but require the county assessor be appointed to a term <br />of not less than two nor more than four years. Whenever a vacancy occurs in either office, the <br />board of county commissioners shall appoint a qualified person to serve as county assessor or <br />tax collector for the period of the unexpired term. The statutes also provide that the offices of <br />county assessor and tax collector are offices that may be held concurrently with another <br />appointive or elective office. <br />