Orange County NC Website
NCACC <br /> <br />C+ 4/ r..._._ <br />»a - <br />c, ___._.~- -- <br />~~4,N.,t <br />Nome <br />What is the NCACC <br />Current Issues. <br />.Legislative InfarmaHon <br />Legislative Bulletin <br />Risk Management <br />Report A Claim (members): <br />~Qi~ <br />Research and Survey <br />Links to [aunties <br />COassifiEd; <br />Staff '- <br />Publi~atinns acid lhts ~r_ :; <br />links <br />Recent Mailings <br />Calendar of Events <br />Annual Conference <br />NCACC <br />P.O. Box 1488 <br />Raleigh, NC 27602-1488 <br />Tel: (919) 715-2893 <br />Fax: (919) 733-1065 <br />E-mail: <br />ncacc@ncacc.org <br />Frequently Asked Questions regarding new county <br />authority referenda <br />Page 1 of 2 <br />The 2007 State Appropriations Act (H1473) provides counties with the authority to levy <br />either a land transfer tax (up to 0.4 percent) or a local sales tax (0.25 percent), <br />following approval in anon-binding advisory referendum. H1473 creates two new <br />articles under G.S. 105 -Article 60 for the local option land transfer tax (H1473 <br />SECTION 31.17.(a)), and Article 46 for the local option '/ cent sales tax (H1473 <br />SECTION 31.17.(b)). <br />Question: Can a county hold an advisory referendum on the new revenue authority <br />on the ballot of the municipal elections to be held this fall? <br />Answer: Yes, as long as the county is a "November" county in the upcoming <br />municipal elections, and the county notifies the State Board of Elections of its intent to <br />include the advisory referendum on the ballot no later than Sept. 4, 2007 (according to <br />Director of the State Board of Elections). If the county is an "October" county <br />(approximately 20 counties), it is too late to get the advisory referendum on the <br />municipal election ballot. Please confer with the State Board of Elections and your <br />local board of elections to determine whether you are an "October" or "November" <br />county. <br />Question: What are the steps a county needs to consider when scheduling a <br />referendum? <br />Answer: Any county that is subject to Section 5 of the Voting Rights Act of 1965 will <br />need to submit its request for pre-clearance no later than Aug. 31, 2007. The State of <br />North Carolina has already submitted its request for pre-clearance of the authorizing <br />legislation to the U.S. Attorney General. <br />All counties must contact their local board of elections and the State Board of <br />Elections in order to have the advisory referendum included on the ballot. See <br />Question #1 for deadlines. <br />If a county is unable to get the advisory referendum on the ballot, it may call for and <br />hold a special election. The special election may not be held within the period of time <br />beginning 30 days before and ending 30 days after the date of any other primary, <br />election, special election or referendum. <br />Question: Can the ballot include advisory referendums for both the land transfer tax <br />and the quarter-cent sales tax? <br />Answer: Yes -both are authorized under state law. If both referenda pass, then the <br />Board of Commissioners would have to choose which one to authorize, if they so <br />desired. They cannot enact both. <br />Question: Must the Board of County Commissioners levy a tax if the voters approve a <br />referendum for either the local option transfer tax, sales tax or both? <br />Answer: A Board of County Commissioners is not obligated to levy a tax if the <br />majority of those voting in a referendum on either the land transfer tax or sales tax <br />vote in support of a levy. <br />Question: Can a county stipulate uses of the monies on the ballot as a part of the <br />referendum? Answer: A county may not stipulate the use of the money on the ballot. <br />Question: Is there a prescribed format for the question of the ballot? <br />Answer: Yes. Legislation specifies how the question must be presented on the ballot: <br />mhtml:file://C:\Documents and Settings\mallison\Local Settings\Temporary Internet Files\... 8/17/2007 <br />