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May 17, 2004 Page 470 Section 3 Compensation. The members of the Board of Equalization and Review shall receive for their services such compensation as may be fixed by the board of county commissioners Section 4. Oath. Before entering upon their duties, each member of the Board of Equalization and Review shall take and subscribe to the following oath and file the same with the clerk of the board of county Commissioners: "I, , do solemnly swear (or affirm) that I w~ll support and maintain the Constitution and the laws of the United States, and the Constitution and the laws of North Carolina not inconsistent therewith, and that I will faithfully discharge the duties of my office as a member of the Board of Equalization and Review of Cabarrus County, North Carolina, and that I will not allow my actions as a member of the Board of Equalization and Review to be influenced by personal or political friendships or obligations, so help me God ', Section 5 Clerk and Minutes. The County Assessor or a deputy designated by him shall act as clerk to the Board of Equalization and Review, shall be present at all meetings, shall maintain accurate minutes of the actions of the board, and shall give to the board such information as he or she may have or can obtain with respect to the listing and valuation of taxable property in the county Section 6. Time of Meeting. Each year the Board of Equalization and Review shall hold its first meeting not earlier than the first Monday in April and not later than the first Monday in May. The board shall complete its duties by the advertised adjournment date except to hear and determine requests which are made under the provisions of subdivision G.S 105- 322(g)(2), G S. 105-325, G.S. 105-312, G.S 105-282 l(a)(al) and G.S. 150- 330 2(b) or any amendments thereto, when such requests are made within the time prescribed by law. From the time of its first meeting until its adjournment, the board shall meet at such times as it deems reasonably necessary to perform its statutory duties and to receive requests and hear the appeals of taxpayers under the provisions of the above described general statutes. Section 7. Notice of Meetings and Adjournments. A notice of the date, hours, place, and purpose of the first meeting the Board of Equalization and Review shall be published at least three times in some newspaper having general circulation in the county, the first publication to be at least 10 days prior to the first meeting. The notice shall also state that the board will meet at such dates and places as necessary to fulfill its duties, and speclfy the date at which it will adjourn except to perform its duties as hereafter provided. Section 8 Powers and Duties The Board of Equalization and Review shall possess the powers and duties enumerated in G.S. 105-322 (g) (1) (2) (3) (4) and (5), as amended from time to time. Section 9. Power to Compromise. The Board of Equalization and Review may meet year round and shall have the power to compromise, settle, or adjust the county's claim for taxes arising under G S. 105-312, and amendments thereto, and the board shall have like authority, by appropriate resolution of any municipality within the county, to compromise, settle, or adjust the appropriate munic~pality,s claim for taxes arising under G.S. 105-312 and amendments thereto. , Section 10. Powers following Adjournment. Following the formal adjournment of the board each year, the board shall continue to function for the purpose of exercising the authority granted to the board of county commissioners under G.S. 105-325, and amendments thereto. Section 11. Appeals of Motor Vehicles. The board may meet year round as required to exercise its authority under G.S. 105-330.2 (b) to hear appeals of classified motor vehicles relating to appraisals situs or taxability. , Section 12. Accept Late Applications for Exemption or Exclusion. The board may meet year round as required to exercise its authority under 105-282.1 (a) (al) to accept an application for exemption that was filed after the statutory deadline. Section 13. Quorum A majority of the board members shall constitute a quorum for the purpose of transacting any business, except as hereafter provided