February 19, 1996
Janet L. Shires, Secretary Property Tax Commission Post Office Box 871 Raleigh, North Carolina 27602
Re: Advisory Opinion; Application of the Open Meetings Law to North Carolina Property Tax Commission; Article 33C of Chapter 143; G.S. §105-290; G.S. §§143-2 and 318.18(7).
Dear Ms. Shires:
By letter of 3 January 1996 we advised a Forsyth County official that the North Carolina Property Tax Commission ("Commission") is covered by the Open Meetings Law codified within Article 33C of Chapter 143. The County has presented the letter to the Commission and has alerted its members to possible personal liability for open meetings violations. You request our opinion on the narrower question as to how the law may affect the Commission’s adjudicatory sessions.
Our earlier letter is entirely correct. The Commission is an administrative and quasi judicial body functioning as the State board of equalization and review. G.S. §§105-288 and 290(b). So constituted, it qualifies as a "public body" as defined by G.S. §143-318.10(b), falling squarely within the open meetings provisions of Chapter 143.
As part of its quasi judicial duties, the Commission enters findings of fact and conclusions of law "after" the full evidentiary hearings it conducts .for taxpayer/appellants. G.S. §105-290(b)(3).
G.S. §143-318.18(7) specifically excludes from open meetings requirements sessions convened by public bodies subject to the Executive Budget Act and held solely to make decisions in an adjudicatory proceeding. The Commission is covered by the Executive Budget Act since it receives and expends State funds. G.S. §143-2. Consequently, G.S. §143-318.18(7) authorizes the Commission in its discretion to close adjudicatory sessions conducted under G.S. §105290(b)(3).
We hope you find the foregoing helpful.
Reginald L. Watkins Senior Deputy Attorney General
George W. Boylan
Special Deputy Attorney General