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RESOLUTION OF THE CABARRUS COUNTY BOARD OF COMMISSIONERS <br />TO ADVANCE CABARRUS COUNTY'S REVALUATION SCHEDULE <br />FROM JANUARY 1, 2012 TO JANUARY 1, 2008 AND TO IMPLEMENT <br />SUBSEQUENT REAPPRAISALS EVERY FOUR YEARS <br />WHEREAS, Cabarrus County completed and implemented its most recent <br />reappraisal of real property on January 1, 2004, utilizing its own staff and personnel; <br />and <br />WHEREAS, Cabarrus County desires to conduct a reappraisal of real property <br />earlier than required by G.S. §105-286, to be effective January 1, 2008, and to <br />implement subsequent reappraisals every four years; and <br />WHEREAS, the reappraisal work will be conducted by the staff of the Cabarrus <br />County Assessor's Office as part of its program of work each year; <br />NOW, THEREFORE BE IT RESOLVED by the Board of Commissioners of <br />Cabarrus County ("Board") that in the annual budget ordinance for fiscal year 2007-08, <br />the Board shall include an appropriation for Tax Administration in the amount required <br />for reappraisal work during that fiscal year consistent with a plan established for the <br />reappraisal of real property, as required by GS §153A-150; and <br />BE IT FURTHER RESOLVED, that when the County budget for each succeeding <br />fiscal year is in preparation, the Board, with the County Manager and County Assessor, <br />shall review the progress of the reappraisal work, and the Board shall appropriate funds <br />for reappraisal work during that year as may be necessary to continue the reappraisal <br />work and to assure the completion of the reappraisal work on schedule for a <br />quadrennial revaluation cycle. <br />BE IT FURTHER RESOLVED that a copy of this resolution be forwarded <br />promptly by the Clerk to the Board to the Department of Revenue as required by <br />G.S.§105-286. <br />Adopted this 23`d day of July 2007. <br />Robert W. Carruth, Chairman <br />Board of Commissioners <br />Attest: <br />Kay Honeycutt <br />Clerk to the Board <br />r- -3 <br />