At its meeting today, the board heard from county Assessor C. Shane Lynch who presented additional information commissioners requested in January. The board delayed making an immediate decision on the matter today.
The board of E&R reviews issues involving listings, appraisals and assessments of property as well as hearing late application requests for present use value and tax exemption or exclusion applications.
Lynch explained to commissioners in less than half of the 100 counties in the state, the members of the county commissioners sit on the board of E&R. In the remaining counties, including neighboring Warren and Martin, they are appointed by commissioners by a local resolution or the General Assembly.
The pros of an appointed board include they are not elected officials, there are no conflicts with regularly scheduled board meetings and its members come from a variety of professional backgrounds. Having five E&R members eliminates the chance of a tie.
Cons include drafting and adopting a resolution, advertising, the application and appointment process, more frequent meetings and a separate meeting schedule from the commissioners.
In surveying eight counties which use an appointed board of E&R, Lynch said, there were no negative comments about the arrangement.
Lynch recommended the county use a five-member board of E&R should it go that way and appointed board members be a real property owner in the county; be a resident for at least two years; be at least 21 and be current in all county and municipal property taxes.
The appeal process following a decision of the board of E&R would remain the same regardless of whether its members are appointed or are county commissioners, Lynch said.
Commissioner Marcelle Smith said he still had questions on the matter. “I have some unreadiness. I specifically want to have an estimation on compensation.”
Smith said he also wanted to know whether the county attorney needs to be present for the meetings should the county go with an appointed board.
Commissioner Rives Manning said most of the counties with appointed boards are west of Halifax County. “They’re not in rural areas. They’re in highly populated areas. I’m elected by all the county. One of duties is sitting on the board of equalization and review.”
The matter will be discussed again at the board’s September 19 meeting scheduled for 5:30 p.m. in the boardroom located in the Historic Courthouse in Halifax.