(a) The special tax board of an authority shall be composed of two representatives from each of the counties organizing the authority appointed annually by the board of commissioners of each of those counties’ members at the first regular meeting thereof in January, except that the initial members shall serve a term beginning on the date that the initial terms of the board of trustees of that authority begin under N.C. Gen. Stat. § 160A-605(b), and ending on the last day of December of that year.  Each member of the special tax board must be a member of the board of commissioners of the county by which he was appointed.  Membership on the special tax board may be held in addition to the offices authorized by N.C. Gen. Stat. § 128-1 or N.C. Gen. Stat. § 128-1.1  Said representatives shall hold office from their appointment until their successors are appointed and qualified, except that when any member of the special tax board ceases for any reason to be a member of the board of commissioners of the county by which he was appointed, he shall simultaneously cease to be a member of said special tax board.  Upon the occurrence of any vacancy on said special tax board, the vacancy shall be filled within 30 days after notice thereof by the board of commissioners of the county having a vacancy in its representation.  Each member of the special tax board, before entering upon his duties, shall take and subscribe an oath or affirmation to support the Constitution and laws of the United States and of this State and to discharge faithfully the duties of his office; and a record of each such oath shall be filed in the minutes of the respective participating units of local government.

(b) The special tax board shall meet regularly at such places and on such dates as are determined by the special tax board.  The initial meeting shall be called jointly by the chairmen of the boards of commissioners of the counties organizing the authority.  Special meetings may be called by the chairman of the special tax board on his own initiative and shall be called by him upon request of two or more members of the board.  All members shall be notified in writing at least 24 hours in advance of such meeting.  A majority of the members of the special tax board shall constitute a quorum.  No vacancy in the membership of the special tax board shall impair the right of a quorum to exercise all the rights and perform all the duties of the special tax board.  No action, other than an action to recess or adjourn, shall be taken except upon a majority vote of the entire authorized membership of said special tax board.  Each member, including the chairman, shall be entitled to vote on any question.

(c) The special tax board shall elect annually in January from among its members a chairman, vice-chairman, secretary and treasurer, except that initial officers shall be elected at the first meeting of the special tax board. (1989, c. 740, s. 1.)