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125 <br />10 <br />The Rogers Road study area is located in Orange County in the northwestern area of Chapel <br />Hill's planning jurisdiction adjacent to the Town of Carrboro. The study area is located in the <br />Chapel Hill Joint Planning Transition Area, an area which is anticipated to become part of the <br />Town of Chapel Hill. The boundary for the Joint Planning Area was drawn as part of the 1988 <br />Joint Planning Agreement between Chapel Hill, Carrboro, and Orange County. Land uses <br />proposed by the Rogers Road Small Area Plan would require a modification to both the Chapel <br />Hill Land Use Plan and the Joint Planning Area Land Use Plan, the latter requiring approval by <br />all boards following a Joint Public Hearing. <br />It should also be noted that the North Carolina General Assembly rewrote the laws pertaining to <br />city - initiated annexations. Under the new law, if a municipality determines that an area qualifies <br />for annexation by virtue of its development and population density, prepares an annexation <br />report so demonstrating and enacts an ordinance to annex the property, the owners of 60 per cent <br />of the parcels included in the annexation may now by petition veto the annexation. In addition, <br />if an annexation is made effective, under the new law additional responsibilities are imposed <br />upon the municipality with respect to the provision of water and sewer services. <br />Orange County Landfill Financial Analysis <br />The County's October 4, 2011 agenda item titled "Roger's Road Area Mitigation Options and <br />Landfill Closure Impacts" states that "the Solid Waste enterprise fund, without considering the <br />sale of any assets, is $4,073,276 short of meeting all long -term obligations." The Town staff <br />review of the County's audited financial statements show the difference between current assets <br />and all liabilities (current and non - current) to be $3,568,461. We need to reconcile any <br />difference in assumptions between these two numbers. In addition, the following factors should <br />be considered in assessing the adequacy of the Solid Waste Fund resources to meet future <br />obligations: <br />• The closure of the landfill will provide an opportunity to liquidate some fixed assets <br />associated with landfill operations that can provide additional funding for long -term <br />costs. <br />• The costs associated with post closure care ($4,336,913) will be paid out over 30 years. <br />During that time the fund should have sufficient current assets to generate significant <br />interest earnings over the 30 year period. <br />• The C &D landfill is expected to stay open beyond 2013, providing an opportunity to <br />generate additional funding toward closure and post closure costs. <br />• There appears to be $2.4 million of unexplained corrective action costs associated with <br />the closure of the C &D landfill. The total estimate for C &D corrective action costs of <br />$3.0 million seems out of proportion to corrective action cost of the MSW Landfill. <br />• OPEB liability costs may decrease as a result of employees leaving landfill operations <br />when the landfills are closed. Also, if other operations accounted for in the Solid Waste <br />Fund, Recycling Operations and Sanitation and Convenience Center Operations, continue <br />