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C-A0)G- I,3 <br />LEE COUNTY <br />Committed Today for a Better Tomorrow <br />AMENDMENT TO THE RESOLUTION ESTABLISHING <br />THE LEE COUNTY BOARD OF EQUALIZATION & REVIEW <br />WHEREAS, N.C. General Statute § 105-322 authorizes the Board of Commissioners by resolution to <br />appoint a special Board of Equalization and Review; and <br />WHEREAS, said statute requires that the resolution provide for the membership, qualification, terms of <br />office, filling of vacancies on the board, and that the Board of Commissioners designate the chairman of <br />the special board; and <br />WHEREAS, the board desires to establish a Board of Equalization and Review to perform those duties <br />specified in N.C. General Statute § 105-322; and <br />WHEREAS, N.C. General Statute § 105-312 empowers the Board of Commissioners to delegate to the <br />Board of Equalization and Review the right to compromise, settle, or adjust the county's claim for taxes <br />resulting from property discovered under N.C. General Statute § 105-312 upon petition to the taxpayer in <br />appropriate circumstances; and <br />WHEREAS, on October 16, 2006, this board passed a resolution delegating the power to adjust, settle or <br />compromise all discovery type billings made pursuant to the provisions of N.C. General Statute <br />§ 105-312 to the Lee County Board of Equalization and Review; and <br />WHEREAS, on March 22, 2016, this board voted to amend the resolution and change certain <br />characteristics of the Board of Equalization and Review, as further outlined below. <br />NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners for the County of Lee as follows: <br />MEMBERSHIP: <br />A. The board shall consist of seven members and two alternates. Each sitting member shall have <br />one vote. <br />B. Four members shall constitute a quorum. <br />QUALIFICTIONS: <br />A. Each member shall be of good moral character and shall have lived in Lee County for at least <br />two years prior to his/her appointment. <br />B. Each member shall be the owner of real property located within Lee County. <br />