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5 <br /> WHEREAS, these actions by the US Congress and the North Carolina <br /> General Assembly raise the issue of fairness based on <br /> the regressive nature of property taxes, the primary <br /> tax available to counties, as compared to the <br /> progressive income taxes available to Congress and the <br /> North Carolina General Assembly, and <br /> WHEREAS, the federal and state governments have further <br /> compounded the problem by requiring excessive and <br /> burdensome paperwork requirements, and <br /> WHEREAS, mandated programs now account for approximately one- <br /> third of all local government expenditures, which in <br /> Orange County accounts for 41 cents of the 76.5 cent <br /> property tax rate, and <br /> WHEREAS, these issues are of such pressing urgency that they <br /> cannot adequately be addressed through the current <br /> method of federal and state mandates and local funding. <br /> NOW, THEREFORE BE IT RESOLVED that the Orange County Board of <br /> Commissioners calls for the Congress of the United States and the <br /> North Carolina General Assembly - as they identify and establish <br /> national priorities - to: 1) increase the financial support for the <br /> mandated programs through direct funding or incentive grants in <br /> amounts adequate to create and implement successful solution, and <br /> 2) recognize and reduce the irrelevant paperwork and other <br /> unnecessary administrative burden, associated with mandated <br /> programs, and <br /> BE IT FURTHER RESOLVED that the County forward to the Governor an <br /> invoice for mandated services provided by the County for the period <br /> July 1, 1989 through June 30, 1990, and <br /> BE IT FURTHER RESOLVED that this resolution be forwarded to 1) each <br /> of the 99 other County Boards of Commissioners in North Carolina, <br /> 2) the local North Carolina legislative delegation, 3) the National <br /> Association of Counties and the North Carolina Association of <br /> County Commissioners, and 4) US Senator Terry Sanford, US Senator <br /> Jesse Helms, and Congressman David Price. <br /> This the 21st day of April, 1991. <br /> B. RESOLUTIONS OF APPRECIATION FOR SERVING ON THE PLANNING <br /> BOARD <br /> Motion was made by Commissioner Willhoit, seconded by <br /> Commissioner Halkiotis to adopt the Resolutions of Appreciation for <br /> former Planning Board members Barry Jacobs and Chris Best. For the <br /> record, these resolutions are entered below: <br /> RESOLUTION OF APPRECIATION <br /> FOR <br />