HomeMy WebLinkAboutC.054.93009_0421404
EQUALIZATION AND REVIEW FOR IREDELL COUNTY.
The General Assembly of North Carolina enacts:
Section 1. The Board of County Commissioners of Iredell
County is hereby authorized and empowered to appoint each year a
special board of equalization and review for Iredell County to be
composed of five members and one alternate member. The board of
county commissioners shall designate one of the persons so
appointed as Chairman and one as vice Chairman of the Board of
Equalization and Review. To be eligible for appointment to such
board, a person must have resided in Iredell County for a period of
at least three (3) years immediately preceding his/her appointment,
and must have some knowledge of, or experience in, either real
estate, banking, farming or other business management that is
satisfactory to the board of county commissioners. Members of the
Board of Equalization and Review shall serve for a period of one
year from the date of the initial appointment. No member may serve
more than six (6) consecutive terms. Any vacancy created by the
death, resignation or incapacity of a member of the Board of
Equalization and Review shall be filled by the board of county
commissioners. Any successor so appointed shall serve for the
duration of the board to which he or she is appointed.
Section 2. Should the Board of County Commissioners of
Iredell County not appoint such a Board of Equalization and Review
then the board of county commissioners shall comprise the Board of
Equalization and Review and shall have the powers and duties as are
now provided.
Section 3. Compensation. The members of the Board of
Equalization and Review shall receive for their services such
compensation as may be fixed by the board of county commissioners.
Section 4. Oath. Before entering upon their duties, each
member of the Board of Equalization and Review shall take and
subscribe to the following oath and file the same with the clerk of
the board of county commissioners:
"I, , do solemnly swear (or
affirm) that I will support and maintain the Constitution and the
laws of the United States, and the Constitution and the laws of
North Carolina not inconsistent therewith, and that I will
faithfully discharge the duties of my office as a member of the
Board of Equalization and Review of Iredell County, North Carolina,
and that I will not allow my actions as a member of the Board of
Equalization and Review to be influenced by personal or political
friendships or obligations, so help me God."
Section 5. Clerk and Minutes. The County Assessor or a
deputy designated by him shall act as clerk to the Board of
Equalization and Review, shall be present at all meetings, shall
maintain accurate minutes of the actions of the board, and shall
give to the board such information as he or she may have or can
obtain with respect to the listing and valuation of taxable
property in the county.
Section 6. Time of Meeting. Each year the Board of
Equalization and Review shall hold its first meeting nor earlier
than the first Monday in April and not later than the first Monday
in May. The board shall complete its duties by the advertised
adjournment date except to hear and determine requests which are
made under the provisions of subdivision (g)(2) of G.S. 105-322, or
any amendments thereto, when such requests are made within the time
prescribed by law. From the time of its first meeting until its
adjournment, the board shall meet at such times as it deems
reasonably necessary to perform its statutory duties and to receive
requests and hear the appeals of taxpayers under the provisions of
subdivision (g)(2) of G.S. 105-322.