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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA REM ABSTRACT <br />Meeting Daft: February 05, 2002 <br />Action Agenda <br />Item No. $-p <br />SUBJECT: Resolution Creating a S pecial Board of Equalization and Review <br /> <br />DEPARTMENT: Assessor PUBLIC HEARING: (YIN) Ng <br />ATTACHMENT(S): INFORMATION CONTACT: <br />John Smith, ad 2101 <br />Resolution <br />TELEPHONE NUMBERS: <br />Hillsborough 7324181 <br />Chapel Hill 9684801 <br />Durham 088.7331 <br />Mebane 330-2274!031 <br />PURPOSE: To consider a resolution providing for the appointment of a special board of <br />equalization and review to carry out the instal responsibilities of ensuring that tax has and <br />tax records comply with Me previsions 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 boats of equalization and review (EAR) and specifies that the EAR <br />board shall be compill of the board of county commissioners unless the commissioners <br />adopt a esolution to appoint a special toad of equalization and review. If so adopted, the <br />resolution shall provide for the membership, qualifications, terms of once, and Me filing of <br />vacancies on the board. The board of commissioners shall also de itypte Me chair of the EAR <br />board. The resolution must be entered into Me minutes of the meeting of the board of <br />commissioners ad a Npy forwarded wIM'N 15 days of adoption to the North Carolina <br />Department of Revenue. The statute also requires that the bayed of county commissioners fix <br />the compensation and allowances to be pad to members of the EAR Wad. <br />Members will likely have to make a substantial time commitment to serve on the EAR board <br />during the review and appeals process in April- June. To enhance Me likellho rd of assuring a <br />quorum far each meeting, staff suggests that the EAR Want be comprised of three regular <br />members and a number of alfemates. The altemalas 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 pest few years, stall suggests met Me <br />Board of Commutations; consider fixing compensation at $75 per meeting attended. Staff also <br />suggests that the E&R toad chair receive $100 per meeting attended because of additional <br />responsibilities Involved with that leader. Funds to sever Me compensation for EAR board <br />members are available in the Revaluation Fund