Orange County NC Website
P <br /> 1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> Item No L-R <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 15 , 1994 <br /> SUBJECT: Special Board of Equalization and Review <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 adopt a resolution providing for the appointment of a <br /> special board of equalization and review to hear 1994 property <br /> valuation appeals. <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. If <br /> so adopted, the resolution shall provide for the membership, <br /> qualifications, terms of office, and the filling of vacancies on the <br /> board. The Board of Commissioners shall also designate the chair of <br /> the E&R board. The resolution must be entered into the minutes of the <br /> meeting of the Board of Commissioners and a copy forwarded within 15 <br /> days of adoption to the North Carolina Department of Revenue. The <br /> statute also requires that the board of County Commissioners fix the <br /> compensation and allowances to be paid to members of the E&R board. <br /> The resolution would be effective throughout 1994 unless sooner revised <br /> or rescinded. <br /> As was the case in 1993, to enhance the likelihood of assuring a quorum <br /> for each meeting, staff suggests that the E&R board be comprised of <br /> three regular members and two alternates. The alternates would attend <br /> meetings, hear appeals, and vote in the place of any regular member <br /> unable to attend a scheduled meeting. The Manager recommends that the <br /> board reappoint all five members who completed the 1993 E&R Board <br /> session. Each member has indicated willingness to serve in 1994. If <br /> the Board of Commissioners endorses this approach, formal appointments <br /> will be included on the next Commissioners ' regular meeting agenda . <br /> In view of the significant and intensive time commitment required of <br /> E&R board members, the Manager recommends that the Board of <br /> Commissioners fix compensation at the level established in 1993 - $75 <br /> per meeting attended, with the E&R board chair receiving $100 per <br /> meeting attended because of additional responsibilities involved with <br /> that position. Funds to cover the compensation for E&R board members <br /> are available in the Assessor' s Office budget and the Revaluation Fund. <br />