GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 1913

Short Title:  Iredell E & R Board.	(Local)
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Sponsors: Representatives Brawley and Mitchell.
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Referred to:  Finance.
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May 31, 1994

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE APPOINTMENT OF A SPECIAL BOARD OF EQUALIZATION AND REVIEW FOR IREDELL COUNTY.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-322 reads as rewritten:
"§ 105-322. Iredell County board of equalization and review.
	(a)	Board Composed of Commissioners if Special Board not Appointed. – If the board of county commissioners does not appoint a special board of equalization and review as provided in this section, the board of equalization and review of the county shall be composed of the members of the board of county commissioners.
(a1)	Appointment of Special Board. – Upon the adoption of a resolution so providing, the board of commissioners is authorized to appoint a special board of equalization and review to carry out the duties imposed under this section.  The special board shall be composed of five members and one alternate member.  The board of commissioners shall also designate a chair and a vice chair from the membership of the special board.  To be eligible for appointment to the special board, a person must have resided in Iredell County for at least three years immediately preceding the appointment and the board of commissioners must find that the person has satisfactory knowledge of or experience in real estate, banking, farming, or other business management.
Members of the special board shall serve a term of one year.  No member may serve more than six consecutive terms.  Vacancies shall be filled by the board of county commissioners; a successor appointed to fill a vacancy shall serve for the remainder of the term.
The resolution shall be adopted not later than the first Monday in March of the year for which it is to be effective and shall continue in effect for one year unless revised or rescinded.  It shall be entered in the minutes of the meeting of the board of commissioners and a copy thereof shall be forwarded to the Department of Revenue within 15 days after its adoption.
	(b)	Compensation. – The board of county commissioners shall fix the compensation and allowances to be paid members of the board of equalization and review for their services and expenses.
(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 phrase 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.
(d)	Clerk and Minutes. – The assessor or a deputy designated by the assessor shall serve 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 the clerk may have or can obtain with respect to the listing and valuation of taxable property in the county.
(e)	Time of Meeting. –Except as otherwise provided in this subsection, each year the board of equalization and review shall hold its first meeting not earlier than the first Monday in April and not later than the first Monday in May.  The board shall complete its duties under subdivisions (g)(1) and (g)(2) of this subsection by the advertised adjournment date except to hear and determine requests made under the provisions of subdivision (g)(2), below, when such requests are made within the time prescribed by law.  Except in carrying out its duties under subdivision (g)(5) of this section, the board shall not increase the assessment of any property after July 31 of a year in which the county did not conduct a real property revaluation or after December 1 of a year in which the county conducted a real property revaluation.  Following its adjournment upon completion of its duties under subdivisions (g)(1) and (2) of this section, the board shall continue to meet to carry out the authority granted to the board of county commissioners under G.S. 105-325 as provided in subdivision (g)(5) of this section.  The board shall meet at such times as it deems reasonably necessary to perform its duties.
(f)	Notice of Meetings and Adjournment. – A notice of the date, hours, place, and purpose of the first meeting of 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 the dates and places necessary to fulfill its duties, and specify the date on which it will adjourn except to carry out its duties under subdivision (g)(5) of this section.
(g)	Powers and Duties. – The board of equalization and review shall have the following powers and duties:
(1)	Duty to Review Tax Lists. – The board shall examine and review the tax lists of the county for the current year to the end that all taxable property shall be listed on the abstracts and tax records of the county and appraised according to the standard required by G.S. 105-283, and the board shall correct the abstracts and tax records to conform to the provisions of this Subchapter.  In carrying out its responsibilities under this subdivision (g)(1), the board, on its own motion or on sufficient cause shown by any person, shall:
a.	List, appraise, and assess any taxable real or personal property that has been omitted from the tax lists.
b.	Correct all errors in the names of persons and in the description of properties subject to taxation.
c.	Increase or reduce the appraised value of any property that, in the board's opinion, shall have been listed and appraised at a figure that is below or above the appraisal required by G.S. 105-283; however, the board shall not change the appraised value of any real property from that at which it was appraised for the preceding year except in accordance with the terms of G.S. 105-286 and 105-287.
d.	Cause to be done whatever else shall be necessary to make the lists and tax records comply with the provisions of this Subchapter.
e.	Embody actions taken under the provisions of subdivisions (g)(1)a through (g)(1)d, above, in appropriate orders and have the orders entered in the minutes of the board.
f.	Give written notice to the taxpayer at his last-known address in the event the board shall, by appropriate order, increase the appraisal of any property or list for taxation any property omitted from the tax lists under the provisions of this subdivision (g)(1).
(2)	Duty to Hear Taxpayer Appeals. – On request, the board of equalization and review shall hear any taxpayer who owns or controls property taxable in the county with respect to the listing or appraisal of his property or the property of others.
a.	A request for a hearing under this subdivision (g)(2) shall be made in writing to or by personal appearance before the board prior to its adjournment.  However, if the taxpayer requests review of a decision made by the board under the provisions of subdivision (g)(1), above, notice of which was mailed fewer than 15 days prior to the board's adjournment, the request for a hearing thereon may be made within 15 days after the notice of the board's decision was mailed.
b.	Taxpayers may file separate or joint requests for hearings under the provisions of this subdivision (g)(2) at their election.
c.	At a hearing under provisions of this subdivision (g)(2), the board, in addition to the powers it may exercise under the provisions of subdivision (g)(3), below, shall hear any evidence offered by the appellant, the assessor, and other county officials that is pertinent to the decision of the appeal.  Upon the request of an appellant, the board shall subpoena witnesses or documents if there is a reasonable basis for believing that the witnesses have or the documents contain information pertinent to the decision of the appeal.
d.	On the basis of its decision after any hearing conducted under this subdivision (g)(2), the board shall adopt and have entered in its minutes an order reducing, increasing, or confirming the appraisal appealed or listing or removing from the tax lists the property whose omission or listing has been appealed.  The board shall notify the appellant by mail as to the action taken on his appeal not later than 30 days after the board's adjournment.
(3)	Powers in Carrying Out Duties. – In the performance of its duties, the board of equalization and review may exercise the following powers:
a.	It may appoint committees composed of its own members or other persons to assist it in making investigations necessary to its work.  It may also employ expert appraisers in its discretion.  The expense of the employment of committees or appraisers shall be borne by the county.  The board may, in its discretion, require the taxpayer to reimburse the county for the cost of any appraisal by experts demanded by him if the appraisal does not result in material reduction of the valuation of the property appraised and if the appraisal is not subsequently reduced materially by the board or by the Department of Revenue.
b.	The board, in its discretion, may examine any witnesses and documents. It may place any witnesses under oath administered by any member of the board. It may subpoena witnesses or documents on its own motion, and it must do so when a request is made under the provisions of subdivision (g)(2)c, above.
		A subpoena issued by the board shall be signed by the chairman of the board, directed to the witness or to the person having custody of the document, and served by an officer authorized to serve subpoenas. Any person who willfully fails to appear or to produce documents in response to a subpoena or to testify when appearing in response to a subpoena shall be guilty of a misdemeanor and punished by a fine or by imprisonment or by both in the discretion of the court.
c.	The board may compromise, settle, and adjust the county's claim for taxes arising under G.S. 105-312 as provided in G.S. 105-312(k).  In addition, if the governing body of a municipality adopts a resolution delegating to the county its power of compromise, the board may compromise, settle, and adjust the municipality's claim for taxes arising under G.S. 105-312.
(4)	Power to Submit Report. – Upon the completion of its other duties, the board may submit to the Department of Revenue a report outlining the quality of the reappraisal, any problems it encountered in the reappraisal process, the number of appeals submitted to the board and to the Property Tax Commission, the success rate of the appeals submitted, and the name of the firm that conducted the reappraisal.  A copy of the report should be sent by the board to the firm that conducted the reappraisal. 
(5)	Duty to Change Abstracts and Records After Adjournment. – After adjournment upon completion of its duties under subdivisions (g)(1) and (g)(2) of this section, the board of equalization and review shall exercise the authority granted to the board of county commissioners under G.S. 105-325.  This duty includes hearing appeals of the appraisal, situs, and taxability of classified motor vehicles pursuant to G.S. 105-330.2(b).
(h)	Quorum; Reappraisal Year Panels. – Except as provided in this subsection, a majority of the board members shall constitute a quorum for the purpose of transacting any business.  In any reappraisal year, the chair of the board of equalization and review may divide the board into two separate panels with a minimum of three members, which may include the alternate board member.  The chair shall designate one member of each panel to serve as its chair and may change the members of the panels during the year.  A majority of the members of each panel shall constitute a quorum for the purpose of transacting any business.  A decision of a panel constitutes a decision of the board of equalization and review.
(i)	Appeals. – Decisions of the board of equalization and review may be appealed directly to the Property Tax Commission pursuant to G.S. 105-290."
Sec. 2.  This act applies only to Iredell County.
Sec. 3.  This act is effective upon ratification.