Agenda - 03-19-2013-11b - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 19, 2013 Action Agenda Item No. 5 -d SUBJECT: Resolution Creating a Special Board of Equalization and Review DEPARTMENT: Tax Administration ATTACHMENT(S): Resolution PUBLIC HEARING: (Y /N) No INFORMATION CONTACT: Dwane Brinson, Tax Administrator, (919) 245 -2726 PURPOSE: To consider a resolution providing for the establishment 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, and to delegate certain authorities to the Assessor (Note: Board of Commissioners approval of similar resolutions occurs on a regular basis in Orange County and across the State.). BACKGROUND: North Carolina General Statute 105 -322 outlines the powers, duties, and procedures of a county's board of equalization and review, and it specifies that the board of equalization and review 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 a board of county commissioners to delegate to the special board of equalization and review the authority to compromise the county's claim for unpaid taxes resulting from discoveries. North Carolina General Statute 105 -325 authorizes a board of county commissioners to delegate certain authorities to the assessor. If so adopted, the resolution shall provide for the membership, qualifications, terms of office, compromise powers, filling of vacancies on the special Board of Equalization and Review, and the delegation of certain authorities to the Assessor. The Board of County Commissioners shall also designate the chair of the special Board of Equalization and Review. The resolution must be entered into the minutes of the meeting of the Board of County 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 the Board of Equalization and Review members. Members will likely have to make a substantial time commitment to serve on the special Board of Equalization and Review during the review and appeals process from April to June. To enhance the likelihood of assuring a quorum for each meeting, staff suggests that the Board of Equalization and Review be comprised of three (3) regular members and seven (7) alternates.