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0 0 <br />B00K 17 PAGE 582 003 <br />The Board considered a resolution to establish the Lee County Board of <br />Equalization and Review for 1999. Tax Administrator Roger Kelley told the Board that <br />every year the Board of Commissioners must appoint a Board of Equalization and <br />Review (E & R). Once appointed, this board has the right to compromise, settle, or <br />adjust the county's claims for taxes resulting from property discovered upon petition of <br />the taxpayer in appropriate circumstances. Commissioner Matthews asked to abstain <br />from voting due to a personal interest. Commissioner Reives moved to allow <br />Commissioner Matthews to abstain from voting. Upon a vote, the results were as <br />follows: <br />Aye: Adams, Garner, Hincks, Paschal, Reives, and Sauls <br />Nay: None <br />The Chairman ruled the motion had been adopted unanimously. <br />Commissioner Paschal moved to approve the following: <br />RESOLUTION ESTABLISHING <br />LEE COUNTY BOARD OF EQUALIZATION AND REVIEW <br />FOR THE YEAR 1999 <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; <br />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 <br />to perform those duties specified in N.C. General Statute 105-322; 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 claims 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 tax billings made pursuant to the provisions of N.C. <br />General 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 />3 <br />