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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 24, 2006 <br />Action Agenda <br />Item No. <br />SUBJECT: Resolution Creating a Special Board of Equalization and Review <br />DEPARTMENT: Assessor PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Resolution <br />INFORMATION CONTACT: <br />John Smith, 245-2101 <br />PURPOSE: To consider a resolution providing for the appointment of a special board of <br />equalization and review to carry out the statutory responsibilities of ensuring that tax lists and <br />tax records comply with the provisions of the North Carolina Machinery Act. <br />BACKGROUND: North Carolina General Statute 105-322 outlines the powers, duties, and <br />procedures of a county's board of equalization and review (E&R) and specifies that the E&R <br />Board shall be comprised of the board of county commissioners unless the commissioners <br />adopt a resolution to appoint a special board of equalization and review. North Carolina General <br />Statute 105-312(k) authorizes the Board of County Commissioners to delegate the authority to <br />compromise discoveries to the Board of Equalization and Review. If so adopted, the resolution <br />shall provide for the membership, qualifications, terms of office, compromise powers, and the <br />filling of vacancies on the 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 meeting of the board of <br />commissioners and a copy forwarded within 15 days of adoption to the North Carolina <br />Department of Revenue. The statute also requires that the board of county commissioners fix <br />the compensation and allowances to be paid to members of the E&R board. <br />Members will likely have to make a substantial time commitment to serve on the E&R board <br />during the review and appeals process in April - June. To enhance the likelihood of assuring a <br />quorum for each meeting, staff suggests that the E&R board be comprised of three regular <br />members and a number of alternates. The alternates would attend meetings, hear appeals, <br />and vote in the place of any regular member unable to attend a scheduled meeting. <br />FINANCIAL IMPACT: As has been the practice for the past few years, staff suggests that the <br />Board of Commissioners consider fixing compensation at $75 per meeting attended. Staff also <br />suggests that the E&R board chair receive $100 per meeting attended because of additional <br />responsibilities involved with that position. Funds to cover the compensation for E&R board <br />members are available in the Revaluation Fund.