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Blue Cross <br /> Blue Shield r_s> <br /> of North Carolina <br /> (7:64V '11 <br /> 0 g <br /> Legal Department P.0.Box 2291 <br /> Durham,N.C.27702 <br /> 919/489-7431 <br /> - March 29, 1989 <br /> Orange County Commissioners <br /> P. O. Box 8181 <br /> Hillsborough, North Carolina 27278 <br /> Re: Levy of Excise Tax on the Impact of <br /> Land Development <br /> Dear Commissioners: <br /> I am writing on behalf of Blue Cross and Blue Shield of North <br /> Carolina to express our concern regarding the Proposed <br /> Legislation to Levy an Excise Tax on the Impact of Land <br /> Development in Orange County. <br /> Blue Cross and Blue Shield of North Carolina is one of the <br /> largest private employers in Orange County. In 1988, we paid <br /> approximately $472 ,000. 00 in property taxes to Orange County. <br /> We are opposed to the proposed Legislation to levy an excise <br /> tax on the impact of land development based upon the fact that <br /> the purposes for which this excise tax is to be levied are <br /> duplicative of the purposes of the County's levying of a <br /> property tax pursuant to the Constitution of North Carolina <br /> and G.S. S 153A-149 and prohibited by G.S. S 136-98. <br /> Specifically, it is our opinion that G.S. S 153A-149 provides <br /> that the County may levy property taxes for those purposes <br /> outlined in Section 3 of the proposed Legislation. The <br /> proposed excise tax would therefore be duplicative of the <br /> County' s collection of property taxes. <br /> Furthermore, G.S. S 136-98 specifically prohibits a county <br /> from levying "any taxes for the maintenance, improvement, <br /> reconstruction, or construction of any of the public roads in <br /> the various and several counties of the State. . . ." In that <br /> one of the stated purposes of the proposed Legislation is to <br /> provide the towns of Chapel Hill , Carrboro, and Hillsborough <br /> with funds for the improvement of "roads and other <br /> transportation systems", it is our opinion that the proposed <br /> Legislation is in violation of the above-cited Statute. <br /> We also believe that this proposed Legislation will serve to <br /> dampen the opportunities for the corporate citizenry of Orange <br /> County to grow and expand. In point of fact, due to the <br />