Agenda - 03-31-1998 - 2 - Laserfiche WebLink

Browse Search

MEMO TO: John Link 2 FROM: Rod Visser DATE: 1/21/98 RE: Possible 1998 Legislative Issues Below is a list of potential legislative topics for 1998. Many of these have been previously considered. Some of these would probably have Statewide applicability, others would be local legislation only: • In general, revenue diversification, i.e. new or expanded authority for BOC to levy new or expanded taxes -intended primarily to reduce reliance on property tax -could include, but not be limited to: • Impact tax authority - to replace school impact fees • Land transfer tax • Occupancy tax -clarification of applicability to Carolina Inn or other State owned properties • Additional local option sales tax authority (one half cent, perhaps one cent) • Entertainment tax • Prepared meals tax • Piggybacking on Johnston County legislation to allow direct negotiation with contractors on school construction • Authority to negotiate with LTNC for payments-in-lieu for properties removed from tax rolls when UNC acquires property (possibly also some consideration for County services consumed by UNC although County gets no tax revenue) • Exemption of farmers from paying back taxes on property sold to someone who will maintain it in use value program (perhaps limited to owners who sell at farm value prices per acre, as opposed to full development value prices?) • Increase reimbursements (growth frozen for years) to counties from property exempted in last ten years -inventories, intangibles, Homestead • Clarification of 5875 regarding responsibilities of County review officers for recording plats, etc. • Authority to grant property tax incentives to land owners to promote certain preservation activities • Technical amendment to GS136-102.6 regarding DOT approval of plats affecting "public streets" • Exemption of school systems from State and local sales taxes (would put them on equal footing with other local governments - H271 approved last year by House, but stalled in Senate) • Authority to pursue tax liens on delinquent ambulance bills (many counties have this authority, but.i don't think Statewide authority has been granted yet)