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nox 15 my 937 <br />RESOLUTION ESTABLISHING <br />LEE COUNTY BOARD OF EQUALIZATION AND REVIEW <br />WHEREAS, N. C. Gen. Stat <br />Commissioners by resolution <br />Equalization and Review; and <br />105-322 authorizes the Board of <br />to appoint a special Board of <br />WHEREAS, said statute requires that the resolution provide <br />for the membership, qualification, terms of office, filling of <br />vacancies on the board, and that the Board of Commissioners <br />designate the chairman of the special board; and <br />WHEREAS, this board desires to establish a Board of <br />Equalization and Review to perform those duties specified in N.C. <br />Gen. Stat. 105-322; and <br />WHEREAS, N.C. Gen. Stat. 105-312 empowers the Board of <br />Commissioners to delegate to the Board of Equalization and Review <br />the right to compromise, settle, or adjust the county's claims for <br />taxes resulting from property discovered under N.C. Gen. Stat. 105- <br />312 upon petition of the taxpayer in appropriate circumstances; and <br />WHEREAS, this board desires to delegate the power to adjust, <br />settle, or compromise all discovery type tax billings made pursuant <br />to the provisions of N.C. Gen. Stat. 105-312 to the Lee County <br />Board of Equalization and Review; <br />NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners <br />for the County of Lee as follows: <br />1. That this board hereby establishes a Board of <br />Equalization and Review for Lee County as follows: <br />MEMBERSHIP: <br />a. The board shall consist of five members and two <br />alternates. Each sitting member shall have one vote. <br />QUALIFICATION: <br />a. Each member shall be of good moral character and <br />shall have lived in Lee County for at least two years <br />prior to his or her appointment. <br />b. Each member shall be the owner of real property <br />located within Lee County. <br />TERM OF OFFICE: <br />a. The board shall serve and hear all appeals on <br />property valuation matters for the year 1995. <br />b. If a vacancy occurs before an incumbent member's <br />1.2 <br />