GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION

CHAPTER 110
HOUSE BILL 51

AN ACT TO CONSOLIDATE AND REVISE STATUTES CONCERNING THE PROPERTY TAX COMMISSION, TO REPEAL UNNECESSARY DUTIES OF THE DEPARTMENT OF REVENUE, TO REPEAL THE REQUIREMENT THAT ALL OF THE EMPLOYEES IN THE DEPARTMENT OF REVENUE TAKE AN OATH, AND TO CONFORM THE OATHS REQUIRED BY THE OFFICEHOLDERS IN THE DEPARTMENT OF REVENUE TO THE OATH REQUIRED BY THE CONSTITUTION.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-288 reads as rewritten:
"§ 105-288. Property Tax Commission.
(a)	Creation and Membership. – The Property Tax Commission is created.  It consists of five members, three of whom are appointed by the Governor and two of whom are appointed by the General Assembly.  Of the two appointments by the General Assembly, one shall be made upon the recommendation of the Speaker of the House of Representatives and the other shall be made upon the recommendation of the President of the Senate.  The terms of the members appointed by the Governor and of the member appointed upon the recommendation of the President of the Senate are for four years.  Of the members appointed for four-year terms, two expire on June 30 of each odd-numbered year.  The term of the member appointed upon the recommendation of the Speaker of the House of Representatives is for two years and it expires on June 30 of each odd-numbered year.  The General Assembly shall make its appointments in accordance with G.S. 120-121 and shall fill a vacancy in accordance with G.S. 120-122.  A vacancy occurs on the Commission when a member resigns, is removed, or dies.  The person appointed to fill a vacancy shall serve for the balance of the unexpired term.  The Governor may remove any member for misfeasance, malfeasance, or nonfeasance.
The Commission shall have a chair and a vice-chair.  The Governor shall designate one of the Commission members as the chair, to serve at the pleasure of the Governor.  The members of the Commission shall elect a vice-chair from among its membership.  The vice-chair serves until the member's regularly appointed term expires.
		(b)	Duties. – The Property Tax Commission constitutes the State Board of Equalization and Review for the valuation and taxation of property in the State.  It shall hear appeals from the appraisal and assessment of the property of public service companies as defined in G.S. 105-333.  The Commission may adopt rules needed to fulfill its duties.
		(c)	Oath. – Each member of the Property Tax Commission, as the appointed holder of an office, shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following sentence added to it:  'That I will not allow my actions as a member of the Property Tax Commission to be influenced by personal or political friendships or obligations.' 
(d)	Expenses. – The members of the Property Tax Commission shall receive travel and subsistence expenses in accordance with G.S. 138-5 and a salary of two hundred dollars ($200.00) a day when hearing cases.  The Secretary of Revenue shall supply all the clerical and other services required by the Commission.  All expenses of the Commission and the Department of Revenue in performing the duties enumerated in this Article shall be paid from funds appropriated out of revenue derived from the tax on intangible personal property as provided by G.S. 105-213. 
(e)	Meetings. – The Property Tax Commission shall meet at least once in each quarter and may hold special meetings at any time and place within the State at the call of the Chair or upon the written request of at least three members.  At least 15 days' notice shall be given to each member with respect to each special meeting.  A majority of the Commission members constitutes a quorum for the transaction of business."
Sec. 2.  G.S. 105-289(a) reads as rewritten:
"(a)	It shall be the duty of the Department of Revenue:
(1)	To discharge the duties prescribed by law and to enforce the provisions of this Subchapter.
(2)	To exercise general and specific supervision over the valuation and taxation of property by taxing units throughout the State.  
		(3)	To appraise the property of public service companies.  
		(4)	To keep full and accurate records of the Commission's official proceedings.
(5)	To prepare and distribute annually to each assessor a manual that establishes five expected net income per acre ranges for agricultural land, horticultural land, and forestland, and establishes a method for appraising nonproductive land as a percentage of the lowest use-value established for productive land. The high and low net income amount in each range may differ by no more than fifteen dollars ($15.00). The basis for establishing each range shall be soil productivity.
		For agricultural land, the expected net income per acre ranges shall be based on the actual yields and prices of corn and soybeans over a period of at least the five previous years, and the actual fixed and variable costs, including an imputed management cost, incurred in growing corn and soybeans over the same period of time. The manual shall contain recommended adjustments to the net income per acre ranges for the growing of crops subject to acreage or poundage allotments.
		Expected net income per acre ranges shall be similarly established for horticultural land and forestland, using typical horticultural or forest products in various growing regions of the State instead of corn and soybeans.
(6)	To establish requirements for horticultural land, used to produce evergreens intended for use as Christmas trees, in lieu of a gross income requirement until evergreens are harvested from the land, and to establish a gross income requirement for this type horticultural land, that differs from the income requirement for other horticultural land, when evergreens are harvested from the land."
Sec. 3.  G.S. 143B-222 through G.S. 143B-225 are repealed.
Sec. 4.  G.S. 105-295 reads as rewritten:
"§ 105-295. Oath of office for assessor. 
The assessor, as the holder of an appointed office, shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following sentence added to it:  'That I will not allow my actions as assessor to be influenced by personal or political friendships or obligations.'  The oath must be filed with the clerk of the board of county commissioners."
Sec. 5.  G.S. 105-322(c) reads as rewritten:
"(c)	Oath. – 
Each member of the Board of Equalization and Review shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following sentence added to it:  '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.'  The oath must be filed with the clerk of the board of county commissioners."
Sec. 6.  G.S. 105-349(g) reads as rewritten:
"(g)	Oath. – 
Every tax collector and deputy tax collector, as the holder of an office, shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following sentence added to it:  'That I will not allow my actions as tax collector to be influenced by personal or political friendships or obligations.'  The oath must be filed with the clerk of the governing body of the taxing unit."
Sec. 7.  This act is effective upon ratification.  It does not affect the terms of the current members of the Property Tax Commission.
In the General Assembly read three times and ratified this the 23rd day of May, 1991.

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James C. Gardner
President of the Senate

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Daniel Blue, Jr.
Speaker of the House of Representatives