HomeMy WebLinkAboutC.054.93009_0422 (2)Section 7. Notice of Meetings and Adjournments. A notice of
the date, hours, place, and purpose of the first meeting the Board
of Equalization and Review shall be published at least three times
in some newspaper having general circulation in the county, the
first publication to be at least 10 days prior to the first
meeting. The notice shall also state that the board will meet at
such dates and places necessary to fulfill its duties, and specify
the date at which it will adjourn except to perform its duties as
hereafter provided.
Section 8. Powers and Duties. The Board of Equalization and
Review shall possess the powers and duties enumerated in G.S. 105-
322 (g)(1)(2) and (3), as amended from time to time.
Section 9. Power to Compromise. The Board of Equalization
and Review shall have the power to compromise, settle, or adjust
the county's claim for taxes arising under G.S. 105-312, and
amendments thereto; and the board shall have like authority, by
appropriate resolution of any municipality within the county, to
compromise, settle, or adjust the appropriate municipality's claim
for taxes arising under G.S. 105-312, and amendments thereto.
Section 10. Powers following Adjournment. Following the
formal adjournment of the board each year, the board shall continue
to function for the purpose of exercising the authority granted to
the board of county commissioners under G.S. 105-325, and
amendments thereto.
Section 11. Appeals of Motor Vehicles. The board may meet
year round as required to exercise its authority under G.S. 105-
330.2 (b) to hear appeals of classified motor vehicles relating to
appraisals, situs or taxability.
Section 12. Quorum. A majority of the board members shall
constitute a quorum for the purpose of transacting any business,
except as hereafter provided.
Section 13. Reappraisal Years -Panels. In any reappraisal
year, the Chairman of the Board of Equalization and Review shall
have the authority to divide the board into two separate panels
with a minimum of three board members or alternate for each panel.
The board members for the panels may be interchanged during the
year. In the event the chairman exercises the right to divide the
board into panels, a majority of the members of a particular panel
shall constitute a quorum, and decision by the panel will
constitute a decision of the board.
Section 14. There shall be no appeal from the Special Board
of Equalization and Review under this act except to the North
Carolina Property Tax Commission as it is provided by law.
Section 15. The provisions of this act shall apply only to
Iredell County, and it is the intent to amend G.S. 105-322 only
with respect to Iredell County.
Section 16. All laws and clauses of law in conflict with this
act are hereby repealed, including Chapter 916 of the 1961 Session
Laws, Chapter 281, Session Laws of 1963, and Chapter 412, Session
Laws of 1971.
Section 17. This act is effective upon ratification.
VOTING: Ayes - 5; Nays - 0
KEITH CORPORATION - DESIRE TO PARTICIPATE WITH THE COUNTY ON
A SO/50 BASIS FOR INSTALLING A SEWER LINE FROM FOURTH CREEK
TREATMENT PLANT TO THE NEW SHERRILL INDUSTRIAL PARK: Mr. Mashburn
said it is estimated that the maximum cost to the County would be
5100.000. Keith Corporation is requesting that the County agree to
participate with them on the same basis that we have agreed to
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