December 30, 2024 Special Call Meeting The Martin County Board ofCommissioners met in a Special Call Meeting on Monday, December 30, 2024 at 5:00 p.m. in the Commissioner's Boardroom at the Martin County Governmental Center, 305 East Main Street, Williamston, North Carolina. ASSEMBLY Present in the Courtroom: Chairman Joe R. Ayers, Vice Chairman David "Skip" Gurganus, Commissioner Dempsey Bond Jr., Commissioner Jeremiah Taylor, Commissioner Ronnie Smith, Interim County Manager / County Attorney Benjamin R. Eisner, Clerk to the Board Julia S. Rease, Human Resources Director Donna Zube, and Finance Officer Angela Raynor. Elected Officials: Sheriff Tim Manning Chairman Ayers called the meeting to order at 5:00 p.m. Commissioner Taylor led the Pledge of Allegiance and Commissioner Gurganus provided the invocation. AGENDA APPROVAL Chairman Ayers asked that the agenda be approved with a change to Item 2 under New Business to state Appointment ofTax Assessor instead of Appointment ofInterim Tax Assessor. Commissioner Gurganus made the Motion to Approve the agenda with the recommended changes, with a Second by Commissioner Smith. The Motion was Carried unanimously (5-0). CONSENT AGENDA Commissioner Smith made the Motion to Approve of the Consent Agenda, with a Second by Commissioner Taylor. The Motion was Carried unanimously (5-0). 1. Minutes - December 2, 2024 Closed, December 16, 2024 Special, and December 16, 2024 Closed. The minutes listed were Approved as part oft the Consent Agenda. NEW BUSINESS 1. Approval of the Martin County 2025 Schedule of Values North Carolina General Statute 105-274 states that all real and personal property located within its jurisdiction shall be subject to taxation unless it is otherwise exempted or excluded from taxation by law. The primary purpose of any revaluation program is to provide equalization among all property owners, as well as among all classes of property. North Carolina General Statute 105-286 requires each county to conduct a General Reappraisal of all real property at least once every eight years Reappraisals cover all residential and commercial land and structures, which includes homes, apartments, condominiums, office buildings, stores and warehouses. Reappraisals do not include what is classified as individual personal property, such as vehicles, boats, airplanes, and business equipment. The Board of Commissioners were presented the 2025 Schedule of Values at a Special Call meeting on December 16, 2024. A public hearing was required to allow the public the ability to make comments regarding the matter and the Board and staff to receive feedback. The public hearing occurred on December 16, 2024 in a Special Call meeting. Chairman Ayers asked if there were any questions or comments from the Board and there were none. Commissioner Taylor made the Motion to adopt the Schedule of Values, with a Second by Commissioner Bond Jr. The Motion was Carried unanimously (5-0). Commissioner Gurganus made the Motion to Approve the Use Value Schedule for 2025 revaluation, with a Second by Commissioner Taylor. The Motion was Carried unanimously (5- 0). Interim County Manager Eisner stated that a notice regarding the approval and appeal information would be advertised for the next 4 weeks. It was reported that an informal appeal process would occur wherein residents could make appeals. Interim County Manager Eisner reported that if someone did not agree with an appeal decision, the matter would go before the Board of Equalization & Review (BOER). The values approved would also be submitted into the upcoming budget and would be discussed during the budgeting process. 2. Appointment ofTax Assessor Interim County Manager Eisner stated that the County had been searching for a qualified candidate to fill the Tax Assessor's position. Mr. Robert Smith was introduced as the candidate to be appointed as Tax Assessor if the Board SO chose. Interim County Manager recommended the Boards consideration of a two-year appointment for Mr. Smith and that he would receive training. Vice Chairman Gurganus thanked Mr. Smith for applying for the job especially during a time when the County was going through a revaluation. Commissioner Smith made comments and asked Mr. Robert Smith to not take them personally. Commissioner Smith stated that there was an interview and Mr. Smith did a great job, but the Tax Assessor position was one ofthose jobs that was hard and you had to deal with the public who had urgency for answers. Commissioner Smith reported seeing multiple people who had been in that position; one person did not have any experience and it was tough for him, one had experience and had a tough time. Commissioner Smith stated that revaluation was a tough process. Commissioner Smith stated that none of the employees remaining in the Tax Assessors' Office did not want to take the position and there was a reason. Commissioner Smith felt that Mr. Smith was a great person, but he did not want to set him up to fail. Commissioner Smith stated that he did not think that it was fair to Mr. Smith, to the staff, and residents to hire him in this position at this time. Commissioner Smith was very concerned about Mr. Smith being "thrown into the mist." 99 Chairman Ayers stated his appreciation for Mr. Smith in applying for the position and being willing to take on the challenge. Chairman Ayers stated that there were no other applicants to apply for the job that had experience. Chairman Ayers stated remembering two former Tax Assessors came without experience and performed well. Vice Chairman Gurganus informed Mr. Smith that he was supported and to contact him if there was anything he needed. Commissioner Gurganus made the Motion to Appoint Mr. Robert Smith as Tax Assessor, with a Second by Commissioner Taylor. The Motion was Carried (4-1). AYES: Chairman Joe R. Ayers, Vice Chairman David "Skip" Gurganus, Commissioner Dempsey Bond Jr., and Commissioner Jeremiah Taylor. NAYS: Commissioner Ronnie Smith BOARD REPORTS/COMMISSIONERS COMMENTS ADJOURNMENT There were no further comments, questions, or business to discuss. At: 5:14p p.m., Commissioner Smith made the Motion to Adjourn, with a Second by Commissioner Bond Jr. The Motion was Carried unanimously (5-0). boe RGa Chairman Joe R. Ayers MarlinCounty Board 9f Commissioners falièr Daroe Julia S. Rease Clerk to the Board