2000 - 04-03-00 Regular Meeting - Laserfiche WebLink

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C 0'7 HOX 18 PACE ~8 RESOLUTION ESTABLISHING THE LEE COUNTY BOARD OF EQUALIZATION AND REVIEW FOR THE YEAR 2000 WHEREAS, N.C. General Statute 105-322 authorizes the Board of Commissioners by resolution to appoint a special board of Equalization and Review; and WHEREAS, said statute requires that the resolution provide for the membership, qualification, terms of office, filling of vacancies on the board, and that the Board of Commissioners designate the chairman of the special board; and WHEREAS, the board desires to establish a Board of Equalization and Review to perform those duties specified in N. C. General Statute 105-322; and WHEREAS, N.C. General Statute 105-312 empowers the Board of Commissioners to delegate to the Board of Equalization and Review the right to compromise, settle, or adjust the county's claims for taxes resulting from property discovered under N.C. General Statute 105-312 upon petition of the taxpayer in appropriate circumstances; and WHEREAS, this board desires to delegate the power to adjust, settle, or compromise all discovery type tax billings made pursuant to the provisions of N.C. General Statute 105-312 to the Lee County Board of Equalization and Review; NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners for the County of Lee as follows: That this board hereby establishes a Board of Equalization and Review for Lee County as follows: MEMBERSHIP: a. The board shall consist of five members and two alternates. Each sitting member shall have one vote. b. Three members shall constitute a quorum. QUALIFICATIONS: a. Each member shall be of good moral character and shall have lived in Lee County for at least two years prior to his/her appointment. b. Each member shall be the owner of real property located with Lee County.