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2005 - () I <br />• RESOLUTION ESTABLISHING THE <br />LEE COUNTY BOARD OF <br />EQUALIZATION AND REVIEW <br />WHEREAS, N.C. General Statute §105 -322 authorizes the Bard of <br />Commissioners by resolution to appoint a special Board of Equalization and Review; <br />and, <br />WHEREAS, said statute requires that the resolution provide for the membership, <br />qualification, terms of office, filling of vacancies on the board, and that the Board of <br />Commissioners designate the chairman of the special board; and <br />WHEREAS, the board desires to establish a Board of Equalization and Review to <br />perform those duties specified in N. C. General Statute. §105 -322; and <br />WHEREAS, N. C. General Statute §105 -312 empowers the Board of <br />Commissioners to delegate to the Board of Equalization and Review the right to <br />compromise, settle, or adjust the county's claim for taxes resulting from property <br />discovered under N. C. General Statute §105 -312 upon petition of the taxpayer in <br />appropriate circumstances; and <br />WHEREAS, this board desires to delegate the power to adjust, settle, or <br />compromise all discovery type billings made pursuant to the provisions of N. C. General <br />Statute §105 -312 to the Lee County Board of Equalization and Review. <br />NOW, THEREFORE, BE ]T RESOLVED by the Board of Commissioners for the <br />County of Lee as follows: <br />MEMBERSHIP <br />A. The Board shall consist of five members and two alternates. Each sitting <br />member shall have one vote. <br />B. Three members shall constitute a quorum. <br />QUALIFICATIONS <br />A. Each member shall be o1' good moral character and shall have lived in Lee <br />County for at least two years prior to his/her appointment. <br />B. Each member shall be the owner ofreal property located within Lee County. <br />• <br />