1998 - 02-16-98 Regular Meeting - Laserfiche WebLink

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05 0 E60K 17 Stu 22= Commissioner Reives moved to reduce all but the $74.37 for fire taxes for Mr. Thomas. Commissioner Cox seconded the motion, and upon a vote, the results were as follows: Aye: Cox, Garner, Mansfield, Matthews, Moretz, Paschal and Reives Nay: None The Chairperson ruled the motion had been adopted unanimously. The Board considered a resolution establishing the Lee County Board of Equalization and Review for 1998. Tax Administrator Roger Kelley discussed two resolutions the Board could consider. Commissioner Reives moved approval of the following: RESOLUTION ESTABLISHING LEE COUNTY BOARD OF EQUALIZATION AND REVIEW FOR THE YEAR 1998 WHEREAS, N.C. GS 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, this board desires to establish a Board of Equalization and Review to perform those duties specified in N.C. GS 105-322; and WHEREAS, N.C. GS 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. GS 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. GS 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: I. That this board hereby establishes a Board of Equalization and Review for Lee County as follows: • 5