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6 <br /> education in real estate appraising, <br /> e. The geographical composition of the special Board of <br /> Equalization and Review within Orange County, <br /> f. Any other matters that the Board deems appropriate. <br /> The Orange County Board of Commissioners shall appoint members <br /> to the special Board of Equalization and Review of Orange County in the <br /> same manner as it uses for other appointments. <br /> After the members of the special Board of Equalization and <br /> Review of Orange County have been appointed, the Orange County Board of <br /> Commissioners shall designate a chairman of the special Board. The <br /> compensation shall be set at $50.00 per meeting. <br /> VOTE: UNANIMOUS. <br /> 4. RESOLUTION OF APPRECIATION FOR LORRAINE PARKER <br /> Motion was made by Commissioner Hartwell, seconded by Commissioner <br /> Halkiotis to adopt the resolution of appreciation as printed below: <br /> RESOLUTION OF APPRECIATION <br /> FOR <br /> LORRAINE H. PARKER <br /> WHEREAS, Lorraine H. Parker has served Orange County's Recreation and <br /> Parks Advisory Council in an exemplary manner; and, <br /> WHEREAS, Lorraine H. Parker has given freely and unselfishly of her <br /> time, talents and boundless energy for the improvement of the <br /> County's recreation and parks programs and facilities; <br /> NOW, THEREFORE, BE IT RESOLVED that the Orange County Board of <br /> Commissioners does hereby express its sincere appreciation to <br /> Lorraine H. Parker for her efforts in behalf of the citizens <br /> of Orange County. <br /> VOTE: UNANIMOUS. <br /> Commissioner Halkiotis presented to Lorraine Parker a plague <br /> from the Recreation and Parks Advisory Committee. <br /> E. REPORTS <br /> 1. DAIRY CATTLE PRICING GUIDELINES <br /> County Manager John Link reported to the Board on pricing of <br /> dairy cattle. Dairy cattle held for the production of milk are taxable <br /> because they fall under the classification of manufacturer's equipment. <br /> Tax Assessor Kermit Lloyd explained the procedure he followed <br /> in determining the value of dairy cattle. He stated that no other county <br /> in North Carolina followed the principals of appraisal in determining this <br /> value in accordance with North Carolina law. His recommendation is that <br /> the Board of County Commissioners develop a resolution requiring the N.C. <br /> Department of Revenue to determine on a yearly basis the recommended values <br /> for all taxable livestock on a statewide basis; to eliminate inequities of <br /> livestock valuations across county lines. This resolution should be <br /> submitted to the Local General Assembly Delegation and to the N.C. County <br /> Commissioners Association Legislative Goals Committee. <br /> Commissioner Halkiotis expressed a concern with the classification <br /> of dairy cattle as equipment and suggested that the classification needs to <br /> be done away with. Kermit Lloyd explained that a lot of the rural counties <br /> depend on this tax base and were against deleting dairy cattle from <br /> taxation. All taxes paid to a county for dairy cattle can be deducted from <br /> the state income taxes. <br />