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the talk about increasing the cigarette tax is important and that a portion of these revenues should be dedicated as a funding source for the Farmland Preservation Trust Fund and for promoting agriculture. Similarly, there is talk of increasing the tax on beer, and a portion of those revenues could be dedicated to mental health and substance abuse rehabilitation treatment programs. Commissioner Gordon asked if there is any pending legislation. Geof Gledhill said that there are several cigarette tax bills. He does not know about the alcohol ones. Commissioner Gordon asked about the rehab code and what was going to be done about it. Commissioner Halkiotis said that he liked this, but he would like more lead-time. He would like to hear from some people that are owners of old facilities. Chair Carey suggested just passing the pink sheet (memo about rehab code) to the legislators. Noah Rannell made reference to item 42, and suggested adding to it as opposing unfunded mandates for local governments such as pollution management strategies related to water quality for both the Neuse River and Jordan Lake Watershed. The Board agreed. A motion was made by Commissioner Halkiotis, seconded by Commissioner Jacobs to close the public hearing on potential items for inclusion in Orange County's legislative agenda package for the 2005 North Carolina General Assembly Session and approve the three draft resolutions. VOTE: UNANIMOUS 9. Items for Decision--Regular Agenda a. Schools Adequate Public Facilities Ordinance (SAPFO) -Approval of Annual Certifications The Board considered a review of the Annual Report from the Schools Adequate Public Facilities Ordinance Technical Advisory Committee (SAPFOTAC); and provided appropriate direction to the Manager and staff. John Link said that, as part of the provisions of the memorandum of understanding by the County, the school systems, and other municipalities, the Schools Adequate Public Facilities Ordinance Technical Advisory Committee has the responsibility each year of developing a report that outlines changes in actual membership capacity, student projections, and their collective impact on future issuances of certificates of adequate public schools (CAPS). He pointed out that their recommendation is to continue with the K-3 class size of 23 students to one teacher, knowing that the General Assembly made a decision to reduce the number of students to 21 students to one teacher, without any additional funding, provided to the County. Rod Visser said that, regarding the capacity situation, there is going to be a need for a group to meet and try to resolve before next November how capacity should be determined. The documents are based on the 23:1 ratio in K-3. He pointed out the major points in the report. Commissioner Halkiotis asked for the review from Geof Gledhill, which highlighted the issue of unfunded mandates from the State. He thinks it is outrageous that the Governor made this unilateral decision. 16