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058 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action A nda <br /> Item No. ( 5 <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: MARCH 2, 1987 <br /> SUBJECT: BOARD OF EQUALIZATION AND REVIEW <br /> DEPARTMENT: COUNTY MANAGER PUBLIC HEARING: Yes X No <br /> ATTACHMENT(S) : INFORMATION CONTACT: MANAGER'S <br /> NONE OFFICE,X501; TAX SUPERVISOR <br /> TELEPHONE NUMBER: <br /> Hillsborough - 732-8181 <br /> Chapel Hill - 968-4501 <br /> Mebane - 227-2031 <br /> Durham - 688-7331 <br /> PURPOSE: To consider whether the Board of County Commissioners will sit <br /> as the Board of Equalization and Review or appoint a separate <br /> Board of Equalization and Review. <br /> GS 105-322 (a) <br /> NEED: Personnel--except as otherwise provided herein, the board of <br /> equalization and review of each county shall be composed of <br /> the members of the board of county commissioners. <br /> Upon the adoption of a resolution so providing, the board of <br /> commissioners is authorized to appoint a special board of <br /> equalization and review to carry out the duties imposed under <br /> this section. The resolution shall provide for the member- <br /> ship, qualifications, terms of office and the filling of <br /> vacancies on the board. The board of commissioners shall also <br /> designate the chairman of the special board. The resolution <br /> shall be adopted not later than the first Monday in March of <br /> the year for which it is to be effective and shall continue in <br /> effect until reviewed or rescinded. it shall be entered in <br /> the minutes of the meeting of the board of commissioners and a <br /> copy thereof shall be forwarded to the Department of Revenue <br /> within 15 days after its adoption. <br /> Time required and overlap with the budget schedule suggests <br /> that this be done through a separate board. A separate board <br /> would also minimize any suggestion that the revaluation pro- <br /> cess is political <br /> IMPACT: At this time the work load is unknown. During the last <br /> county-wide revaluation (1981) the Board of Equalization and <br /> Review convened for 47 sessions with a duration of approxi- <br /> mately 4 hours each. <br />