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BOOK 15 vnsF 938 13 <br />term expires, then the appointment of a successor shall <br />be for the unexpired term of the member vacating his or <br />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 <br />specified in N.C. Gen. Stat. 105-322 and Article 21 of <br />the Machinery Act. <br />b. The power and duty of the Board of Commissioners to <br />adjust, settle, or compromise tax billings and receipts <br />issued and delivered to the tax collector pursuant to the <br />provisions of N.C. Gen. Stat. 105-312 is hereby delegated <br />to the Lee County Board of Equalization and Review. <br />C. At the conclusion of its duties, the board shall <br />render a report to the Board of Commissioners containing <br />its recommendations for the composition, terms of office, <br />and compensation for future Board's of Equalization and <br />Review. <br />CLERK TO THE BOARD AND MINUTES: <br />The tax assessor shall serve as clerk to the board and <br />attend all meetings of the board. In his absence, the <br />assistant tax assessor shall serve as clerk to the board. <br />STAFF ASSISTANCE: <br />The board may call upon the tax assessor or any member of <br />his staff, including the mapping personnel, as well as <br />the tax collector and the county attorney for assistance <br />as needed. <br />COMPENSATION: <br />Members of this board shall be compensated at the rate of <br />$15.00 per hour or fraction thereof. <br />2. The following persons are appointed to serve as the <br />members of the Board of Equalization and Review: <br />