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18 <br /> Chair Price said she the State and Federal governments are still working on allocations, <br /> and if the County can get money for broadband from the state or federal government, she does <br /> not want to take it from County funding now. <br /> Commissioner Greene said there will be so many millions of dollars needed for <br /> broadband, and $5 million is just a good faith commitment of the County. <br /> Chair Price said broadband was probably a bad example to use. She said she wants to <br /> have funding for the arts in year 1, regardless of which option is chosen. <br /> A motion was made by Commissioner McKee, seconded by Commissioner Hamilton, to <br /> approve Attachment 1 of American Rescue Plan Act funds to be distributed for use upon <br /> adoption of this abstract with the addition of$100,000 for the Arts Commission. <br /> Roll call ensued <br /> VOTE: Ayes, 5 (Commissioner McKee, Commissioner Hamilton, Commissioner Fowler, <br /> Commissioner Bedford, and Chair Price); Nays, 2 (Commissioner Greene, Commissioner <br /> Dorosin) <br /> d. Extension of 2012 Formal Appeals Period <br /> The Board considered and approved a proposed resolution extending the 2021 formal <br /> appeals period from June 30, 2021 to September 1, 2021 by delaying of the adjournment of the <br /> 2021 Board of Equalization and Review (BOER) in order to provide additional time for property <br /> owners to appeal the value of their real property in a revaluation year. <br /> BACKGROUND: <br /> The Tax Office completed its countywide revaluation of real property as of the appraisal date of <br /> January 1, 2021. Notices were mailed to property owners on March 24, 2021. The entire <br /> appeals period, including both informal and formal appeals periods, began when the notices <br /> were received in March, and is scheduled to end when the BOER adjourns on June 30, 2021. <br /> After the revaluation notices were mailed, local community leaders of the Northside <br /> Neighborhood Conservation District in Chapel Hill brought to the attention of the Tax Assessor's <br /> Office that there were possible inequities in the values of some properties located in the <br /> Northside Neighborhood Conservation District and other neighborhood conservation districts in <br /> Chapel Hill due to the use restrictions in these districts. These community leaders requested the <br /> Board extend the period for taxpayers to file informal appeals for the valuations of their <br /> properties. <br /> The informal appeals period began with the mailing of the revaluation notices in March, and <br /> statutorily ended upon the convening of the BOER on Monday, May 3, 2021. In accordance with <br /> North Carolina General Statute (N.C.G.S.) 105-322(c), there is no option to extend the informal <br /> appeals period past the convening of the Board of Equalization and Review, which statutorily <br /> must convene no later than the first Monday in May. <br /> An option that is available is to extend the formal appeals period past its current June 30, 2021 <br /> adjournment date. N.C.G.S. 105-322(e) states that in a revaluation year the BOER shall <br /> complete its duties no later than December 1, meaning that the current adjournment date could <br /> be extended. <br />