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B K 00027 PG. <br />LEE ' COUNTY <br />Committed Today for a Better Tomorrow <br />RESOLUTION DELAYING EFFECTIVE DATE OF A REAPPRAISAL OF PROPERTY <br />IN LEE COUNTY <br />UNTIL JANUARY 1, 2019 <br />WHEREAS, GS 105 -286 mandates a reappraisal of property at least every eight <br />years, and <br />WHEREAS, GS 105 -286 (a)(2) authorizes a Board of County Commissioners to <br />advance the period so that a reappraisal occurs more often than every eight years, and <br />WHEREAS, once an advanced reappraisal occurs, it has the effect of resetting <br />the next required reappraisal for eight years after the advance reappraisal, and <br />WHEREAS, Lee County by resolution dated March 16, 2009, delayed the <br />effective date of the reappraisal to January 1, 2013, and <br />WHERAS, Lee County returned to a four year cycle thereafter establishing the <br />next reappraisal date for January 1, 2017, and <br />WHEREAS, to implement the planned reappraisal scheduled for January 1, 2017 <br />would add substantially to the financial stress and uncertainty of the citizens of Lee <br />County, and <br />WHEREAS, the Lee County Board of Commissioners have determined the 2013 <br />tax assessments to be fair and equitable, and <br />WHEREAS, The Lee County Board of Commissioners wish to delay the effective <br />date of the next reappraisal until January 1, 2019. <br />NOW THEREFORE BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF <br />LEE COUNTY THAT: <br />1. The scheduled reappraisal for an effective date of January 1, 2017 is hereby <br />revoked and rescinded. <br />2. Pursuant to the authority granted in GS 105- 286(a((2), the next scheduled <br />reappraisal for Lee County is set for an effective date of January 1, 2019, and <br />Lee County will return to a four year revaluation cycle thereafter. <br />