NORTH CAROLINA GENERAL ASSEMBLY
1963 SESSION

CHAPTER 59
HOUSE BILL 185

AN ACT TO CREATE A TAX EQUALIZATION BOARD FOR MADISON COUNTY AND TO CONFER CERTAIN POWERS ON SAID BOARD.

The General Assembly of North Carolina do enact:

Section 1. Chapter 512 of the Session Laws of 1955, and Chapter 103 of the Session Laws of 1959, pertaining to Tax Equalization Boards in Madison County are hereby repealed.
Sec. 2. There is hereby created a Tax Equalization Board for Madison County, to be known as the Madison County Tax Equalization Board. Said board shall consist of three members whose terms shall commence immediately after the ratification of this Act and shall continue for four years, and until their successors are chosen and have qualified. The said board shall hold its first meeting as soon as practicable after the ratification of this Act and shall organize by electing one of its members to serve as chairman of the board and one to serve as secretary of the board. The following persons are appointed to said board: Talmadge Franklin, Brown Ammons, and Ralph T. Barnes. Any vacancy in the board arising by reason of death, resignation, refusal to serve, or for any other reason, shall be filled by appointment by the remaining members of the said Tax Equalization Board.
Sec. 3. The Madison County Tax Equalization Board shall have and exercise in and for Madison County all of the powers and duties heretofore imposed upon the Madison County Board of Equalization and Review and all of the powers of the Madison County Board of County Commissioners with respect to the valuation or revaluation of real and personal property for ad valorem property taxation in Madison County, and all such powers heretofore conferred upon the Board of County Commissioners, the Board of Equalization and Review of Madison County, or the Madison County Equalization Tax Board created by Chapter 512, Session Laws of 1955, are hereby transferred to the Madison County Tax Equalization Board created by this Act, and all of the said powers shall be exercised by the Tax Equalization Board. The said board shall meet on at least three consecutive days in the spring of each year and for such additional periods of time as may be necessary, to hear appeals and take such action thereon as may be warranted regarding tax valuation; such meetings shall be scheduled within the above periods after due notice of at least thirty days has been given to the County Board of Commissioners.
Sec. 4. The board herein created is hereby authorized to cause a revaluation of all property in Madison County for ad valorem tax purposes to be had and to become effective with respect to taxes levied for the year 1965. The said board shall, immediately after the ratification of this Act, commence the performance of its duties in order to accomplish the purposes of this Act, and shall continue to function for the purposes of this Act until revaluation of all property for ad valorem tax purposes in Madison County is completed. To accomplish the said purposes, the said board is authorized and empowered to employ such clerical or other necessary assistance as may be required to accomplish the purpose of revaluation and equalizing the valuations in Madison County for ad valorem tax purposes and the compensation of such assistants shall be fixed at some reasonable figure to be determined by the board.
The members of the board herein provided for shall be paid fifteen dollars ($15.00) per diem each for each day actually engaged in the performance of their duties pursuant to this Act. The members of the board shall be reimbursed for actual travel performed at the rate of seven cents (7¢) per mile for each automobile used in the performance of their official duties; however, when the performance of such duties can be effectively accomplished through the use of one vehicle, the members shall arrange to make travel in company with each other to the end that the amount of travel expense shall be kept to a minimum. It is the purpose of this Act to provide for necessary travel expense, but to promote economy in the performance of the duties herein imposed through the use of the minimum number of automobiles to accomplish the purpose of this Act.
Sec. 5. Said board shall on or about January 1st of each year secure a statement from each taxpayer in any mercantile business in Madison County setting forth in detail the inventory of goods of such person engaged in any mercantile business. The chairman and members of the board herein provided for are authorized to administer oaths and the inventory statement above referred to shall be submitted under oath.
Sec. 6. The Tax Equalization Board herein provided for shall have free access to all county tax books, tax lists and any and all other records relating to taxes which said board finds will be helpful in performing its duties pursuant to this Act.
Sec. 7. The board herein provided for shall in addition to the powers and duties above enumerated have and exercise and perform all the powers and duties of the Board of County Commissioners with respect to the valuation of property or the equalizing of values for tax purposes which the Board of County Commissioners have under the general law.
Sec. 8. The secretary of the said board shall make up and submit to the Secretary of the Board of County Commissioners weekly payroll and schedule of expenses incurred during the preceding week. The Board of County Commissioners shall audit the said payroll and schedule of expenses, and shall, upon approval, order payment made in accordance therewith.
Sec. 9. The Board of County Commissioners is hereby authorized and directed to appropriate from the special fund for revaluation of the county such sum or sums as may be necessary to carry out the purposes of this Act.
Sec. 10. All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 11. This Act shall be in full force and effect from and after its ratification.
In the General Assembly read three times and ratified, this the 15th day of March, 1963.