Orange County NC Website
if <br /> Agenda Attachment # 1 <br /> MANAGERS REPORT <br /> January 5, 1981 <br /> In order that the Board might be kept more informed of the day to day <br /> activities of the County a report similar to this will be prepared monthly <br /> to keep you abreast of certain issues before the administration currently <br /> or about to arise in the near future. This report is not intended to be <br /> a comprehensive list of all issues of County concern, or an intensive <br /> analysis of any of the problems included on the report. It is merely a <br /> listing of significant issues not often discussed that the Board should be <br /> aware of which also provides some background relating to the issue. <br /> Most of the information included in the report will not be new to you. <br /> BOARD OF EQUALIZATION AND REVIEW <br /> During the fall informal discussions were held with some Board Members <br /> concerning a Special Board of Equalization and Review. Currently a Board <br /> of County Commissioner may appoint a Special Board of Equalization and <br /> Review that will hear appeals of property tax assessments. Appeals from <br /> decisions of this Board would go directly to the Property Tax Commission thus <br /> relieving the Board of Commissioners entirely of the assessment review task. <br /> A Special Board such as this would have five members and possess the same <br /> power a Board of Commissioners holds. Several of the states larger counties <br /> use Special Boards. <br /> I recommend you create such a board as to me it seems impossible you <br /> can complete the work load of the Board of Equalization and Review and develop <br /> the County's Budget within the time frame allocated to these tasks in the <br /> General Statutes. A Board of Equalization and Review must meet initially <br /> during the month of April and have its work completed by June 30th. This <br /> schedule conflicts materially with your budget schedule which starts in- <br /> tensively in late May and continues until late June. If you elect to move <br /> ahead with a Special Board that decision should be made relatively soon so <br /> its members can be selected and oriented to their task in time to start <br /> hearings during April . Other significant issues to be addressed if you <br /> elect to use a Special Board are: <br />