Agenda - 07-07-1986 - Laserfiche WebLink

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Introductio' n. ,..' .. . .. Taxation ::. , In April, 1984. four special committees were appointed by then-Association President.- Forrest E.Campbell to examine major areas of county government interest.This concept. of special committees had been conceived one year earlier by an Association study Finaw%,&%e commission appointed by 1981,82 President Grover Lancaster.As part of their newduties, the fourspecial committees were asked to define and refine Association policy positions in each of four areas of interest:General Government;Human Resources;Elementary and ' Secondary Education;and Taxation and Finance.The resulting policy statements listed below were endorsed by the North Carolina Association of County Commissioners Board of Directors and later were adopted by the delegates attending the 1983 Annual Conference,The policy statements were re-adopted at the 1984 Annual Conference. Introduction The North Carolina Association of County Commissioners establishes a principal the goal of providing control of essential services at the level of government most capable of delivering them. Counties can not be an effective partner with the state and federal -*� government if increased funding must be through increases in property taxes,one of the _w °'�"{_:• most regressive taxes in existence and currently the counties'primary revenue source. r Any restructuring of responsibilities should be coupled with a restructuring of revenue Generco-O sources for counties in order that the sources of revenue are reflective of the economy• co omy rn the same proportion as those of the state.Accordingly,the Association will pursue the Gi 1 IVI It f overn Moto%Aft,aft f policies outlined below. Refining Mandates and Financing County officials recognize their responsibilities to,carry out policies formulated by the `- Genera!Assembly.At the same time,state policy makers should recognize the limitations of the county revenue base and the variations in revenue producing capabilities among j 'Introduction counties in mandating programs for county financial participation. The division of responsibilities for financing mandated programs should be drawn as The North .Carolina 'Association of County Commissioners hereby affirms its follows: constitutional premise that'Counties,like individuals,cannot profitably and happily exist In isolation.Their destinies are intertwined. They must progress or fail together.Their • .Where the state has mandated county financing in broad terms, permitting courty . problems are largely the same;if they are to be solved speedily and effectively,all counties : commissioners discretion as to the level of service to be provided,counties should have must-bond themselves together to work for the common good.Many common problems the primary responsibility for financing. exist among the counties of North Carolina and; where common problems exist, cooperation is necessary." . . • In those cases where the General Assembly has deemed that a service should be . _ J: equally available to all state residents regardless of where they live or the ability of Purpose of Counties county officials to finance the service,the state should have the primary responsibility. II - County financial participation should be limited to sharing the administrative costs of f The North Carolina Association of County Commissioners establishes as a basic the program. 1 objective the strengthening of general Purpose coon Those services initiated by the federal government to provide income maintenagce for 1 9 9 9 p p county government The primary function of a county is to serve state purposes and to perform state functions in a given all citizens should be financed by the federal government.State and county financing geographical'area The county Is an agency of the state.Counties have In recent years responsibilities should be limited to administrative costs. acquired the legal authority.to provide certain urban services to.rural residents,but their 'The'Mix of County Revenues IV . Primary purpose - to serve as agencies of the state for the convenience of-local administration - has not changed: Counties have a special responsibility as the only The property tax is the traditional source of revenue for local governments.Howevt;�the general purpose unit of Cocal government that reaches all the people, demands of modem government require responsive revenue sources.