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BOOK 2 p7GE i18 <br />LEE COUNTY <br />Committed Today for a Better Tomorrow <br />A RESOLUTION DELAYING THE EFFECTIVE DATE OF A <br />REAPPRAISAL OF PROPERTY IN LEE COUNTY <br />WHEREAS, GS 105-286 mandates a reappraisal of property at least every eight <br />years, and <br />WHEREAS, GS 105-286(a)(2) authorizes a Board of County Commissioners to <br />advance the period so that a reappraisal occurs more often than every 8 years, and <br />WHEREAS, once an advanced reappraisal occurs, it has the effect of resetting <br />the next required reappraisal for eight years after the advanced reappraisal, and <br />WHEREAS, Lee County has advanced its reappraisal period so that the last <br />reappraisal occurred on January 01, 2007, and <br />WHEREAS, Lee County's next mandated eight year reappraisal is required for <br />January 01, 2015, and <br />WHEREAS, Lee County had planned to have an advanced reappraisal effective <br />for January 1, 2011, and <br />WHEREAS, the Lee County Board of Commissioners feel that a revaluation for <br />January I, 2011 should be delayed due to the unstable real estate market and that the <br />2007 tax assessments are fair and equitable, and <br />WHEREAS, to implement the planned reappraisal scheduled for January 1, 2011 <br />would add substantially to the financial stress and uncertainty of the citizens of Lee <br />County. <br />NOW TI-IEIZEFORE BE IT RESOLVED 13Y "IHE BOARD OF COMMISSIONERS OF <br />LEE COUNTY TI-IAT: <br />I- The scheduled reappraisal for an effective date ofJanuary 1, 2011 is hereby <br />revoked and rescinded. <br />2- Pursuant to the authority granted in GS 105-286(x)(2), the next scheduled <br />reappraisal for Lee County is set lot- an effective date of January I, 2013, and Lee <br />County will return to a four year revaluation cycle thereafter. <br />