Gates County tax administrator says property‑assessment authority returns to her after adjournment

Ms. Powell, the county tax administrator, told the Gates County board that authority to make property-assessment changes for "good cause" would move back to her upon the meeting's adjournment, citing General Statute 105-2-8-7 on non-appraisal years.

"The authority to make changes for property assessment for good cause was moved from myself to the board, and upon the adjournment tonight, that power would move back to me as tax administrator," Ms. Powell said during her report. She also said, "We work under general statute 105-2-8-7 on the non-appraisal years such as this year."

The board first voted to come out of recess from its April 15 meeting after a motion, a second and a voice vote. During Ms. Powell's remarks she asked that the minutes from the April 15 meeting be approved; members agreed to take up approval next month. The transcript does not identify who made or seconded the motions by name.

Ms. Powell reported there were no appeals during the meeting. She thanked members of the public and commissioners and said the board would "adjourn till next E and R in 2027." The transcript does not define "E and R." Following a motion and second to adjourn, the board voted by voice to adjourn; the transcript records no roll-call or vote totals.

No formal changes to assessments were recorded during the session documented in the transcript. The reassignment Ms. Powell described was presented as effective "upon adjournment" and was tied in the transcript to the cited statute and to the distinction of a non-appraisal year. The meeting record provided does not include a date for this session and does not identify the members who moved or seconded the motions.

The meeting ended with an informal, off‑record exchange in which one participant said, "I got your freedom of information."