Orange County NC Website
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION I9s9 <br /> 1 (1) Orange County may expend these funds to the extent others ise <br /> 2 authorized by law on capital improvements projects related to <br /> 3 schools, libraries, stormwater drainage, open space, and recreation, <br /> 4 and on emergency and public safety facilities, including jails. <br /> 5 (2) The Town of Chapel Hill and the Town of Carrboro may expend <br /> 6 these funds on capital improvements related to roads and other <br /> 7 transportation systems, stormwater drainage, open space and <br /> 8 recreation, and police and fire stations. The funds may be spent by <br /> 9 each municipality only for improvements that are located within <br /> 10 the corporate limits of that municipality or within its extra- <br /> 11 territorial planning jurisdiction or transition area(s) as established <br /> 12 under a joint planning agreement with Orange County, except that <br /> 13 Chapel Hill and Carrboro may by agreement expend funds on joint <br /> 14 projects that transcend each other's jurisdictional boundaries, such <br /> 15 as road or drainage improvement projects. <br /> 16 Sec. 4. An ordinance adopted under this act shall provide that: <br /> 17 (1) A person responsible for the impact of land development shall pay <br /> 18 an excess tax for each square foot of dwelling space and <br /> 19 commercial building enclosed floor space for which an occupancy <br /> 20 permit is issued or, if no such permit is issued, for each square foot <br /> 21 of dwelling space in an occupied dwelling and for each square foot <br /> 22 of occupied enclosed floor space in a commercial building. <br /> 23 (2) The tax shall be due on or before the date an occupancy permit is <br /> 24 issued for the dwelling unit or commercial building enclosed floor <br /> 25 space in question or, if no such permit is issued, the date the <br /> 26 dwelling unit or commercial floor space is occupied. However, no <br /> 27 tax due shall be considered delinquent until 60 days after the tax <br /> 28 becomes due. There shall be added to delinquent taxes interest at <br /> 29 the legal rate. <br /> 30 (3) Taxes authorized by this act may be collected pursuant to G.S. <br /> 31 153A-147 or G.S. 160A-207. In addition, taxes authorized by this <br /> 32 act may be recovered in a civil action in the nature of debt <br /> 33 including an award of reasonable attorney fees as part of costs. <br /> 34 Sec. S. The Orange County Board of Commissioners, after consultation <br /> 35 with the Town of Chapel Hill and the Town of Carrboro, shall establish annually at <br /> House Bill 925 <br /> Page 3 <br /> 41.1 <br />