HomeMy WebLinkAbout2021/03/01 RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS TO REVISE THE SPECIL BOARD OF EQUALIZATION AND REVIEW TO ADD TWO ADDITIONAL AT-LARGE MEMBERS •
Harnett
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NORTH CAROLINA
RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS TO
REVISE THE SPECIAL BOARD OF EQUALIZATION AND REVIEW
WHEREAS,the Harnett County Board of Commissioners is authorized by §105-322 of the
North Carolina General Statutes to appoint a special Board of Equalization and.Review; and
WHEREAS, on January 6, 1997, the Harnett County Board of Commissioners adopted the
.Resolution to Appoint a Special Board of Equalization and Review, attached hereto as Exhibit A;
and
WHEREAS,pursuant to §105-322(a) of the North Carolina General Statute, the resolution to
• appoint the special Board of Equalization and Review shall continue in effect until revised or
rescinded; and
WHEREAS, the Harnett County Board of Commissioners desires to revise the special Board of
Equalization and Review to add two additional at-large members.
NOW THEREFORE BE IT RESOLVED that the Harnett County Board of Commissioners
does hereby revise the January 6, 1997 Resolution to Appoint a Special Board of Equalization
and Review as follows: .
1. EFFECTIVE DATE AND DURATION
This Resolution shall be effective upon its adoption by the Harnett County Board of
Commissioners and shall continue in effect until revised or rescinded by the Board of
Commissioners. All other portions of the January 6, 1997 Resolution to Appoint a
Special Board of Equalization and Review that have not been revised by this Resolution
shall remain in full force and effect unless revised or rescinded by the Board of
Commissioners.
2. MEMBERSHIP
a. The Board shall consist of seven members, each having one vote.
b. Four members shall constitute a quorum.
5. APPOINTMENT OF MEMBERS
d. The Commissioners shall have the opportunity to nominate two individuals to fill the
two additional seats upon adoption of this Resolution.Nominations shall be made by •
submitting the names and addresses of qualified individuals to.the Clerk to the Board.
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At the expiration of the initial term of these two at-large seats, qualified individuals
interested in serving on the Special Board of Equalization and Review shall submit an
application in accordance with the Harnett County Board of Commissioners Rules of
Procedure for appointments. If the Commissioners do not select an individual to fill a
vacancy or if the Commissioners do not receive a qualified candidate to fill a
vacancy, the vacancy shall be filled by a Commissioner.
11.NOTIFICATION TO DEPARTMENT OF REVENUE
A copy of this Resolution shall be forwarded to the North Carolina Department of
Revenue within 15 days after its adoption.
Duly adopted this the 16 lay of March, 2021. .
�Qrsaer 7,rs 0'i
�oP ss HARNETT 0 `Y BOA ' P OF COMMISSIONERS
,4e,
v G W. Brooks Matthews,
Chairman of the Board of Commissioners
A EST
Mar . et Regina eeler, Clerk
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Exhibit A
RESOLUTION
RESOLUTION TO APPOINT SPECIAL BOARD OF EQUALIZATION AND REVIEW
Whereas,the Harnett County Board of Commissioners is authorized by North Carolina General
Statutes,Section 105-322 to appoint a special Board of Equalization and Review to=examine and review
the listings and valuations assigned to property located in Hamett County,hear property owners'appeals
concerning property listings and valuations,and make adjustments and necessary changes to insure that
valuations meet standards established by State law;and
Whereas, the Board of County Commissioners isauthorized by North Carolina General Statutes
Section 105-312 to delegate its authority to compromise,settle or adjust the County's claim for taxes and
penalties arising from discovered property to a special Board of Equalization and Review;and
Whereas,the Board of County Commissioners has determined that it is reasonable and desirable
to appoint a special Board of Equalization and Review to exercise those powers and performthoseduties
allowed by law;
• Now Therefore, Be It Resolved that the Board of County Commissioners for the County of
Harnett does hereby`establish a special Board of Equalization and Review as follows;
1. EFFECTIVE DATE AND DURATION
This resolution shall be effective upon its adoption by the Board of County Commissioners and
shall continue in effect until revised or rescinded by the Board of County Commissioners.-This
resolution supersedes any previous resolutions adopted by the Board of County Commissioners
regarding the establishment of a special Board of Equalization and Review in Harnett County.
2. MEMBERSHIP
a. -The Board shall consist of five members,each having one vote.
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b. Three members shall constitute a quorum. -
3: QUALIFICATIONS
Each member of the special Board of Equalization and Review shall:
a. Be a real property owner in Harnett County;
b. Bea registered voter in Harnett County;
c. Be in current payment of all City.and County property taxes,and .
d. Be familiar with the power and duties of the Board of Equalization and Review as set forth in
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North Carolina General Statutes Section 105-322(g). -
4. TERM OF OFFICE
The term of office for each member of the special Board of Equalization and Review shall be one
year.
5. APPOINTMENT OF MEMBERS -
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a. Each Commissioner shall have the opportunity to nominate one member of the Board of
Equalization and Review. Nominations shall be made by submitting names and addresses
of qualified individuals to the Clerk to the Board no later than the third Monday in February,
1997.
b. Appointment of members and designation of the chairperson of the special Board of Equalization
and Review shall be made by the Board of County Commissioners from the slate of nominees
presented by the Clerk to the Board at the second scheduled meetingof the Board of County
• Commissioners in February, I997.
c. A Commissioner shall serve as a member of the special Board of Equalization and Review by
either submitting his/her own name in lieu of some other qualified individual,or by failing to
submit the name and address of a qualified nominee to the Clerk to the Board prior to the
second scheduled meeting in February, 1997.
6. VACANCIES
a. Vacancies shall be filled by the Board of County Commissioners,with individuals qualified as
described in Paragraph 3,above. An individual appointed to fill a vacancy shall serve until the
end of the unexpired term.
b. Any member appointed by the Board of County Commissioners may be removed from the
special Board of Equalization and Review by the Board of County Commissioners with or
without cause. A vacancy caused by such removal shall be filed as set forth above.
c. Any Commissioner serving as member of the special Board of.Equalization and Review may
vacate his/her seat by requesting that the Board of County Commissioners appoint a replacement...
Such Commissioner shall continue to service on the special Board of Equalization and Review
until such time as a qualified individual can be appointed by the Board of County Commissioners
to fill the vacancy caused by Commissioner's resignation,as set forth,abovc.
7:: COMPENSATION
The members of the special Board of Equalization and Review shall be compensated at a rate of
$100 dollars per day.
8. POWERS AND DUTIES
The special Board of Equalization and Review shall have those powers and duties set forth in
North Carolina General Statutes,Section 105-312 and 105-322,and such other powers,duties
and responsibilities as are contained in Chapter 105,Subchapter II,of the North Carolina General
Statutes,known as the"Machinery Act."
9. CLERK TO THE BOARD AND MINUTES OF THE BOARD
The Tax Assessor shall serve as Clerk to the Board of Equalization and Review,be present at all
meetings,maintain accurate minutes of the actions of the Board,and give to the Board such
information as he/she may have or can obtain with respect to the listing and valuation of taxable
property in Harnett County.
10. STAFF ASSISTANCE
i The special Board of Equalization and Review may call upon members of the Planning
Department and Tax Administration for technical assistance in carrying out its duties and
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powers. The special Board of Equalization and Review may call upon the County Attorney's
Office for advice and assistance interpreting and putting into effect Chapter 105,Subchapter II of
the North Carolina General Statutes as,it relates to the Board's responsibilities and duties.
11.
A copy of this resolution shall be forwarded to the North Carolina Department of Revenue within
15 days after its adoption.
By motion properly made and seconded,adopted this the fah day of January. 1997,
Dan B.Andrews,Chairman
ATTEST:
414,4
Kay S. chard,
Clerk to,_:a Board
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