2011/10/17 RESOLUTION TO DELAY HARNETT CTYS REVALUATION SCHEDULE FROM JAN 2, 2013 TO JAN 1, 2015Harnett
C 0 U N T Y
NORTH CAROLINA
www.harnett.org
RESOLUTION OF THE HARNETT COUNTY BOARD OF COMMISSIONERS
TO DELAY HARNETT COUNTY'S REVALUATION SCHEDULE
FROM JANUARY 1, 2013 TO JANUARY 1, 2015
WHEREAS, Harnett County completed and implemented its most recent
reappraisal of real property on January 1, 2009, utilizing its own staff and personnel; and
WHEREAS, Harnett County desires to conduct a reappraisal of real property
earlier than required by G.S. 105 -286, to be effective January 1, 2015, and to implement
subsequent reappraisals on a schedule to be determined by the Board of Commissioners
in compliance with GS 105 -286; following the reappraisal January 1, 2015, and
WHEREAS, the reappraisal work will be conducted by the staff of the Harnett
County Tax Assessor's Office as part of its program of work each year;
NOW, THEREFORE BE IT RESOLVED by the Board of Commissioners of
Harnett County ( "Board ") that in the annual budget ordinance for fiscal year 2011 -12, the
Board shall include in the special reserve fund established for the reappraisal an
appropriation for Tax Administration in the amount required for reappraisal work during
that fiscal year consistent with a plan established for the reappraisal of real property, as
required by GS 153A -150; and
BE IT FURTHER RESOLVED, that when the County budget for each succeeding
fiscal year is in preparation, the Board, with the County Manager and Tax Assessor, shall
review the progress of the reappraisal work, and the Board shall appropriate to the special
reappraisal reserve fund such funds in for reappraisal work during that year as may be
necessary to continue the reappraisal work and to assure the completion of the reappraisal
work on schedule.
BE IT FURTHER RESOLVED that a copy of this resolution be forwarded
promptly by the Clerk to the Board to the Department of Revenue as required by G.S.
105 -286.
Adopted this 17'h day of October 2011.
Harnett County Board of Commissioners
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Timothy cNeill, Chairman
Clerk
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