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CABARRUS COUNTY 2012 APPRAISAL MANUAL RESOLUTION OF THE CABARRUS COUNTY 130ARD OF COMMISSIONERS TO ADVANCE CABARRUS COUNTY'S REVALUATION SCHEDULE FROM JANUARY 7, 2012 TO JANUARY 1, 2008 AND TO IMPLEMENT SUBSEQUENT 15APPRAISALS EVERY FOUR YEARS WHEREAS, Cabarrus Count, complat&d and impleraented Its mast recent reappraisal of real properly on January 1, 2004, utilizing its own staff and personnel, and WHEREAS. Cabarrus County desires tv coriduct a reappralsal of foal property eadler than requinad by G.S_ §105-286, to be effective January 9, 2008, and to Implement subsequon# reappraisals every four years; and WHEIREAS, the reappralsaI work will be conducted by the stafF of the Cabarrus County Assessr}r's Qffloe as part of its program of work each year; IOW, THEREFORE 13ft IT RESOLVED by the Board of Commissioners of Cabarrus Courity ("Qoard ") that in the annual budget ordinance for fisgnI year 2007 -08, the Board shall Include an app raprietior< for Tax Adminis#ra #ion in the amount required for reappraisal work during that fiscal year consistent with n plan established for thu reappraisal of real properly, as required by CS §153A-150; and BE IT FURTHER RESOLVED, that when the County budget for each suo ❑eeding fiscal year Is In preparation, tho Board, %vllh the Counbj Manager and County Assessor, shall review the progress of the reappralsal work, and #ha Board shall r:,pproprlate funds for reappraisal work during that year as may be PeGessary to ❑antiriue the reappraisal work and to assure the completion of the reappraisal work on schedule for a quadrennial revaluatlon cycle, BE IT FURTHER RESOLVED that a copy of this roaolutien be rerwarded promptly -by the Clerk to the Board to the Departmont of Revenue as require-d by _S, §15 -286, Adapted this 23 day of July P-007_ 64 t Carruth, Chairmen Eoard of Commissioners Attest: Kay to ycutt - Glcyr}c #o the Boa Cabarrus County — 2012 Revaluation INTRODUCTION 1-2 8/9/11 Attachment number 3 G -3 Page 276