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In May 2012 Mr. Crayton resigned as Tax Administrator, and Timothy Dwane Brinson was <br />appointed to fill the unexpired portion of Mr. Crayton's term ending June 30, 2013. <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 tax collector. The statutes do not <br />specify the length of term for tax collector, but do require the county assessor be appointed to a <br />term of not less than two and not more than four years. Whenever a vacancy occurs in either <br />office, the Board of County Commissioners shall appoint a qualified person to serve as county <br />tax assessor or tax collector for the period of the unexpired term. The statutes also provide that <br />the offices of county assessor and tax collector are offices that may be held concurrently with <br />another appointive or elective office. <br />If the Board wishes to move forward, Mr. Brinson can be appointed for a minimum term of two <br />years up to a maximum term of four years. <br />FINANCIAL IMPACT: Funds are budgeted in the Tax Administration Department's operating <br />budget to provide salary and benefits for the Tax Administrator position. <br />RECOMMENDATION(S): The Manager recommends the Board consider the reappointment <br />term, and approve the attached resolution reappointing Mr. Timothy Dwane Brinson as Orange <br />County Tax Assessor and Orange County Tax Collector under the working title of Orange <br />County Tax Administrator, effective July 1, 2013. <br />