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Commissioner Brown - Tax - To Approve a Resolution Modernizing Appointments to the Board of Equalization and Review
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STAFF CONTACT
Chelsea Tarbush - Tax Department - 704-810-5811
BUDGET IMPACT
budget
N/A
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BACKGROUND
Since 1973, the Board of Commissioners has appointed a Board of Equalization and Review (BOER) to hear property tax appeals and similar matters, in accordance with NCGS § 105-322.
Resolution 2020-328 (adopted December 17, 2020) governs the structure and membership of the BOER. Requirements include owning real property in Gaston County and being a Gaston County resident at least five years prior to appointment. These requirements could be vulnerable to challenge under the constitutions of North Carolina and the United States.
Resolution 2007-438 (adopted December 13, 2007) requires the County to notify all certified appraisers in the County of vacancies on the BOER via mail. This is a costly burden on the County that is no longer efficient or effective for identifying candidates for appointment.
POLICY IMPACT
The Resolution would require BOER candidates to be Gaston County residents before and during their tenure and no longer require the Clerk to send written notices to all certified appraisers in Gaston County.
ATTACHMENTS
Resolution