Title
NEW ITEM: Appointment of Kenneth L. Joyner to the position of Tax Administration Director
Action
ACTION:
A) Appoint Kenneth L. Joyner to the position of Tax Administration Director to serve as Mecklenburg County's Tax Assessor and Tax Collector for a four-year term, effective July 1, 2026, for a four-year period expiring June 30, 2030.
B) Direct the Clerk to the Board to administer the oaths of office prior to the effective date and file them in the permanent records.
Staff Contact: Michael Bryant, County Manager
Michelle Attreed, Deputy County Manager
Presentation: No
BACKGROUND/JUSTIFICATION:
Mecklenburg County will combine the offices of tax assessor and collector and establish the Office of Tax Administration, effective July 1, 2026. As a result of the merger, a new Tax Administration Director will need to be appointed to oversee the joint office.
In accordance with North Carolina General Statutes (N.C.G.S.) 105-294(a) and 105-349, the Board of County Commissioners is required to make an appointment for a qualified individual to serve in that role. Kenneth L. Joyner is qualified to serve in the role as Tax Administrator for the combined office of Mecklenburg County Tax Assessor and Tax Collector, effective July 1, 2026, for a four-year period expiring June 30, 2030.
PROCUREMENT BACKGROUND:
N/A
POLICY IMPACT:
N.C.G.S. 105-294(a). County assessor.
(a) Appointment. - Persons occupying the position of county assessor on July 1, 1983, shall continue in office until the first Monday in July, 1983. At its first regular meeting in July, 1983, and every two years or four years thereafter, as appropriate, the board of county commissioners of each county shall appoint a county assessor to serve a term of not less than two nor more than four years; provided, however, that no person shall be eligible for initial appointment to a term of more than two years unless such person is deemed to be qualified as provided in subsection (b) of this section or has been certified by the Department of Revenue as provided in subsection (c) of this section. The board of commissioners may remove the assessor from office during his term for good cause after giving him notice in writing and an opportunity to appear and be heard at a public session of the board. Whenever a vacancy occurs in this office, the board of county commissioners shall appoint a qualified person to serve as county assessor for the period of the unexpired term.
N.C.G.S. 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.
(a) Appointment and Term. - The governing body of each county and municipality shall appoint a tax collector on or before July 1, 1971, to serve for a term to be determined by the appointing body and until his successor has been appointed and qualified. Until the first such appointments are made, county and municipal taxes shall be collected by the tax collectors presently serving under prior provisions of law. The governing body may remove the tax collector from office during his term for good cause after giving him notice in writing and an opportunity to appear and be heard at a public session of the governing body. No hearing shall be required, however, if the tax collector is removed for failing to meet the prerequisites prescribed by G.S. 105-352(b) for delivery of the tax receipts. Unless, otherwise provided by G.S. 105-373, whenever any vacancy occurs in this office, the governing body shall appoint a qualified person to serve as tax collector for the period of the unexpired term.
FISCAL IMPACT:
N/A