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i8 PACP 78 i <br />RESOLUTION ESTABLISHING THE <br />LEE COUNTY BOARD OF EQUALIZATION AND REVIEW <br />FOR THE YEAR 2002 <br />WHEREAS, N.C. General Statute 105-322 authorizes the Board of <br />Commissioners by resolution to appoint a special board of Equalization and Review; and <br />WHEREAS, said statute requires that the resolution provide for the membership, <br />qualification, terms of office, filling of vacancies on the board, and that the Board of <br />Commissioners designate the chairman of the special board; and <br />WHEREAS, the board desires to establish a Board of Equalization and Review to <br />perform those duties specified in N.C. General Statutel05-322; and <br />WHEREAS, N.C. General Statute 105-312 empowers the Board of <br />Commissioners to delegate to the 'Board of Equalization and Review the right to <br />compromise, settle, or adjust the county's claim for taxes resulting from property. <br />discovered under N.C. General Statute 105-312 upon petition of the taxpayer in <br />appropriate circumstances; and <br />WHEREAS, this board desires to delegate the power to adjust, settle, or <br />compromise all discovery type billings made pursuant to the provisions of N.C. General <br />Statute 105-312 to the Lee County Board of Equalization and Review. <br />NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners for <br />the County of Lee as follows: <br />MEMBERSHIP <br />a. The board shall consist of five members and two alternates. Each sitting <br />member shall have one vote. <br />b. Three members shall constitute a quorum. <br />QUALIFICATIONS <br />a. Each member shall be of good moral character and shall have lived in Lee <br />County for at least two years prior to his/her appointment. <br />b. Each member shall be the owner of real property located within Lee County. <br />TERM OF OFFICE <br />a. The board shall serve and hear all appeals on property valuation matters for <br />the year 2002. <br />