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004 <br />BGGK 17 PiGF 583 <br />1. That this board hereby establishes a Board of Equalization and Review for <br />Lee County 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 />QUALIFICATION: <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 licar all appeals on property valuation matters for <br />the year 1999. <br />b. If a vacancy occurs before an incumbent member's terns expires, then the <br />appointment of a successor shall be for the unexpired term of the member <br />vacating his/her office and shall be made by the Board of Commissioners <br />within a reasonable time. <br />POWERS AND DUTIES: <br />a. The powers and duties of this board shall be as specified in N.C. General <br />Statute 105-322 and Article 21 of the Machinery Act. <br />b. The power and duty of the Board of Commissioners to adjust, settle, or <br />compromise tax billings and receipts issued and delivered to the tax <br />collector pursuant to the provisions of N.C. General Statute 105-312 is <br />hereby delegated to the Lee County Board of Equalization and Review. <br />c. At the conclusion of its duties, the board shall render a report to the <br />Board of Commissioners containing its recommendations for the <br />composition, terms of office, and compensation for future Boards of <br />Equalization and Review. <br />CLERK TO THE BOARD AND MINUTES: <br />The Tax Administrator shall serve as clerk to the board and attend all meetings <br />4 <br />