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§ 108-322 c}l. los TAXATION' o. 105-322 ARTICLE 21. Review ;:nd Alq~eal.~ of Lbtb~ and [5'~hmtions. ~ 105-322. County board uf equalization and review. -- (;O ['ersom~eL Excem as otherwis(~ n'ovideo hereia, the board of equa]izatioa and 'evlew of each foqnty shall be cmmmsed of the members of tile board of COUetv conumssmoers. :,Upon th'e adoption'of a resolution so p~oy ( I~'.t lc'bo { :( of cd ~ ~issiOhers ;iut~6Hkb'd t'~'a6~6fi~ 'a spb~ial bdai-d of eqtt~l ~ ~t o { ~i~d reyi~w t0t:; -:y ott th6 duties ' m[~ose~ tmd0~: h z sectioa. Th?'.¥~bl~i't 6fi' 'slihlt )' r6x' dd: hlembeksh~ ). quaiificutioas;- t~r ns'of, off d~.ahd,the:.fi lin'g oFvge i ~cie bocrd. The bohrd ;bf[~ohn~fisgi0ii~kS"shhll' als5 de~i~filktb th~ '~haffma gpedial boakd, The' re~01fltioa shall b~ adopte~ not later t ~ ~ the f 'st Mond;~v in March of the ~'ear for which it is to he effective a ~d s co t e effedt until revised or ~'esciuded. It shall be entered ia the mimites of the meeting of the board of commissioaers and a copy thereof shall be forwarded to the Department of Revemm within 15 days hfter i~ adoption. Nothing in this subsection (a) s mi! tie coastrued as repealing any law c 'e a special board of equalizatioa and review or creating any bo i 'd'c arge I with the duties of a board of eq zation and review ia 'my dou tb) CompensaUon~ ~ The board of county corn ~ sso ers shall fix the ~comben~ation and d~lowanees to be mid mem~m's of the hoard of mlm z t o ~~and review for their services and exuenses. ,.(e)'O~t~ ~ Before eutering npon'his duties, oael me ~ ~er of the hoard of f~aalization~and revie~ shall t'tke and subscribe the fo ox~ ng oat and fi e it ~h ' ' ' ' ' the clerk of the board of county eomm~ssmnera: I ............ do solemnly swear ~or affirm) that I will support sad maiuta~n tbe Co mtitut on and awso~tm UnitedSmtes and the Consttuto~ and aw~ of North Cm ohna not inconsistent therewith, and that I wdl fa thfu v d seharge the duties of my. office as. a member, of the Board of. Equalization~ fled Review of .......... Couutv, North Carohna, aud that 1 will not allow my actions as a member of the Boar~ of Equalization aud Review to t e nf neneed'bv persona or political friendships or obligatious, so help me God. . ' (Signature} (d) Clerk and Minutes. ~The tax sapervisor shall serve as clerk to the hoard of equalization and review, shall be oreseat at all meetings shall ma n accarate minu [es of the act OhS o~ the'board, and shall give to the hoard such information as he may have or cas obta ~ w th respect to the st g and valaation of taxable u:o ~ertv in the COURtV. (e) Time of Meeting.- E;ich year the b6ard of equalization a ~d review shall hold its first meetin~ not earlier 0mn the first Monday in April and not later than th~ first Monday i~May. The board shall eom )Icrc'its duties oa or before the thn'~t Mpnday following its (irs; meeting unless, in its o fieion, a longer period of rune Is necessary or expe?ent to a proper exeeation of its res m is hilines. no event shall the board s~t later than Jaly 1 except to hear and determine requests made under the ~rovisious of subdMsion (g (2, below, wheo such requests are made w t ~ a t ~e t me prescribed by law. From the time of its f rst meeting until its adjournment, the board shall meet at soch times as it deems ?asonably necessary to perfornl its statutocy daties and to receive roquosts aed neay ti? ~ppeals of taxpayers under the provisions of subdMsim~ (g)(2), below. (t} NoUee of Meetings und Adjoernmeat. ~ A notice of the d to, oars, place. aed purpose of the first meeting of the boa -d of et t zatioa and rev ew shall be published at least three times in some ~ews ) lt e ' having geeeral ch'e flation o the county, the first pablicatioa to be at east 10 r Rys prior to the first meeting.