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Agenda - 02-29-2000-9d
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Agenda - 02-29-2000-9d
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Last modified
9/2/2008 2:05:40 AM
Creation date
8/29/2008 11:16:10 AM
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BOCC
Date
2/29/2000
Document Type
Agenda
Agenda Item
9d
Document Relationships
Minutes - 02-29-2000
(Linked To)
Path:
\Board of County Commissioners\Minutes - Approved\2000's\2000
RES-2000-020 Resolution Providing for Appointment of Special Board of Equalization and Review
(Linked From)
Path:
\Board of County Commissioners\Resolutions\2000-2009\2000
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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 29, 2000 <br />Action Agenda <br />Item No. _ q .., <br />SUBJECT: A ointment of S ecial Boazd of E ualization and Review <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1~ <br />BUDGET AMENDMENT: (Y~ <br />ATTACHMENT(S): <br />Resolution <br />INFORMATION CONTACT: <br />Jahn Smith, Jr., ext 2101 <br />List of Prior Members of Board of Equalization <br />and Review <br />TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 9b8-4501 <br />Durham 688-7331 <br />Mebane 227-2031 <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 tax <br />records for 2000 comply with the provisions of the North Cazolina Machinery Act. <br />BACKGROUND: North Cazolina 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 Boazd of County Commissioners unless the commissioners adopt a <br />resolution to appoint a special Board of Equalization and Review. If so adopted, the resolution shall <br />provide far the membership, qualifications, terms of office, and the filling of vacancies on the <br />board. The Boazd of Commissioners shall also designate the chair of the E&R Board. The <br />resolution must be entered into the minutes of the meeting of the Boazd of Commissioners and a <br />copy forwarded within 15 days of adoption to the Narth Cazolina Department of Revenue. The <br />statute also requires that the Boazd of County Commissioners fix the compensation and allowances <br />to be paid to members of the E&R Board. <br />It is important to the smooth functioning of the appeals process that a quorum of the members of the <br />E&R Board be present for each meeting. Members may have to make a substantial time <br />commitment to serve on the E&R Board during the review and appeals process in April and May. <br />To enhance the likelihood of assuring a quorum for each meeting, staff suggests that the E&R Board <br />be comprised of three regular members and a number of alternates. The alternates would attend <br />meetings, hear appeals, and vote in the place of any regulaz member unable to attend a scheduled <br />meeting. As has been the practice for the past few years, staff suggest that the Boazd of <br />Commissioners consider fixing compensation at $75 per meeting attended. Staff also suggest that <br />the E&R Board chair receive $100 per meeting attended because of additional responsibilities <br />
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