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ORANGE COUNTY <br /> ll BOARD OF COMMISSIONERS 1 <br /> Action Agenda <br /> Item No SY <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: March 6 , 1996 <br /> SUBJECT: Board of Equalization and Review Schedule <br /> ----------------------------------------------------------------------- <br /> DEPARTMENT County Assessor PUBLIC HEARING YES NO X <br /> ------------------------------ ------------------------------ <br /> ATTACHMENT(S) ) INFORMATION CONTACT <br /> Resolution Kermit Lloyd, ext 2101 <br /> TELEPHONE NUMBER <br /> Hillsborough 732-8181 <br /> Chapel Hill 968-4501 <br /> Mebane 227-2031 <br /> Durham 688-7331 <br /> ---------------------------------------------------------------------- <br /> PURPOSE: To decide whether to adopt a resolution providing for the <br /> appointment of a special board of equalization and review to hear 1996 <br /> property valuation appeals, or whether to have the Board of County <br /> Commissioners sit as the Board of Equalization and Review for 1996 . <br /> BACKGROUND: North Carolina General Statutes 105-322(a) specifies that <br /> a county' s board of equalization and review (E&R) shall be comprised of <br /> the Board of County Commissioners unless the Commissioners adopt a <br /> resolution to appoint a special board of equalization and review. The <br /> Board needs to decide whether it will perform this function, or whether <br /> it desires to appoint a special board. <br /> Regardless of who comprises the E&R Board, that Board must hold its <br /> first meeting no earlier than Monday, April 1 , 1996 , and no later than <br /> Monday, May 6 , 1996 . Because this is a non-revaluation year, the E&R <br /> Board should complete its duties on or before the third Monday <br /> following its first meeting. As of the preparation of this abstract, <br /> no taxpayers have submitted a formal appeal of their 1996 real property <br /> valuation. However, it is possible that one or more taxpayers would <br /> request an appearance before the E&R Board prior to its adjournment. <br /> If the Board of Commissioners elects to serve as the E&R Board, one <br /> possible schedule would be to meet briefly immediately before the April <br /> 1 regular Commissioners' meeting to convene the E&R Board. The BOCC <br /> could then meet immediately preceding the April 16 regular <br /> Commissioners' meeting to hear appeals, if any, and/or to adjourn the <br /> E&R Board for 1996. On the other hand, because of the uncertainty <br /> concerning appeals that could be filed and the extensive meeting <br /> commitments that the BOCC already has, the Commissioners may prefer to <br /> appoint a special board of equalization and review. <br /> If the Commissioners opt for a special E&R Board, they must adopt a <br /> resolution that shall provide for the membership, qualifications, terms <br /> of office, and the filling of vacancies on the board. The Board of <br /> Commissioners shall also designate the chair of the E&R board. The <br /> resolution must be entered into the minutes of the meeting of the Board <br /> of Commissioners and a copy forwarded within 15 days of adoption to the <br /> North Carolina Department of Revenue. The statute also requires that <br />