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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 6, 2016 <br /> Action Agenda <br /> Item No. 4-b <br /> SUBJECT: 2017 Reappraisal Schedule of Values - Submission <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Advertising Notice Dwane Brinson, Tax Administrator <br /> North Carolina General Statute 105-317 919-245-2726 <br /> Frequently Asked Questions on <br /> Revaluations <br /> PowerPoint Presentation <br /> UNDER SEPARATE COVER <br /> 2017 Reappraisal Schedule of Values <br /> ON FILE IN TAX ADMINISTRATION <br /> OFFICE AND CLERK'S OFFICE <br /> AND AVAILABLE <br /> ELECTRONICALLY AT: <br /> http://www.orangecountync.gov/departm <br /> ents/tax/revaluation.php <br /> PURPOSE: To receive the proposed 2017 Reappraisal Schedule of Values (SOV), review a <br /> statutory-compliant timeline of the proposed adoption process, and schedule a public hearing on <br /> the SOV for the Board's September 20, 2016 regular meeting. <br /> BACKGROUND: Per North Carolina General Statute (NCGS) 105-317(c)(1), "The [Tax] <br /> [A]ssessor shall submit the proposed schedules, standards, and rules to the board of county <br /> commissioners not less than 21 days before the meeting at which they will be considered by the <br /> board. On the same day that they are submitted to the board for its consideration, the assessor <br /> shall file a copy of the proposed schedules, standards, and rules in his [or her] office where they <br /> shall remain available for public inspection." <br /> In addition, NCGS 105-317(c)(2) states "Upon receipt of the proposed schedules, standards, <br /> and rules, the board of commissioners shall publish a statement in a newspaper having general <br /> circulation in the county stating: <br /> a. That the proposed schedules, standards, and rules to be used in appraising real property <br /> in the county have been submitted to the board of county commissioners and are <br /> available for public inspection in the assessor's office; and <br /> b. The time and place of a public hearing on the proposed schedules, standard, and rules <br /> that shall be held by the board of county commissioners at least seven days before <br /> adopting the final schedules, standards, and rules." <br />