RESOLUTION - Amend Establishing Board of E & R - #2016-18

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