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~DbK 17 Pi,GF e26 <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 <br />Lee County for at least two years prior to his or her appointment. <br />b. Each member shall be the owner of real property located within Lee <br />County. <br />TERM OF OFFICE: <br />a. The board shall serve and hear all appeals on property valuation matters <br />for the year 1998. <br />b. If a vacancy occurs before an incumbent member's term expires, then <br />the appointment of a successor shall be for the unexpired teen of the <br />member vacating his or her office and shall be made by the Board of <br />• Commissioners within a reasonable time. <br />POWERS AND DUTIES: <br />a. The powers and duties of this board shall be as specified in N.C. GS <br />105-322 and Article 21 of the Machinery Act. <br />b. The power and duty of the Board of Commissioners to adjust, settle, <br />or compromise tax billings and receipts issued and delivered to the tax <br />collector pursuant to the provisions of N.C. GS 105-312 is hereby <br />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 />of the board. In his absence, the assistant Tax Administrator shall serve as clerk <br />to the board. <br />• <br />6 <br />