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2 <br /> opinion. The resulting value must reflect market value as of the most recent revaluation date, as <br /> is required by the North Carolina General Statutes. <br /> FINANCIAL IMPACT: There is no Orange County financial impact associated with this item. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> ENVIRONMENTAL IMPACT: There is no Orange County Environmental Impact associated with <br /> this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board receive the report and <br /> provide any comments and questions. <br />