Agenda - 06-21-1983 - Laserfiche WebLink

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. - . ■ ■ .- . . ■ - ■ - . • . • . ( Al NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONER! illik ...-...._,:vz.;,,..,-..-,47..., NCACC-DRAFT-5-12-83 ---; ;P14;XO 'ii POLICY STATEMENT ON TAXATION AND FINANCE Basic Philosophy - The North Carolina Association of County Commissioners establishes as a principle 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 most regressive taxes in existence and currently the counties ' primary revenue source. Any restructuring of responsibilities should be coupled with a restructuring of revenue sources for counties in order that the sources of revenue are reflective of the economy in the same proportion as those of the State. Accordingly, the Association will pursue the policies outlined below. Refining Mandates and Financing County officials recognize their responsibilities to carry out policies formulated by the General Assembly. At the same time, state policy makers should recognize that the limitations of the county revenue base and the variations in revenue producing capabilities among counties in mandating programs for county financial participation. The division of responsibilities for financing mandated programs should be drawn as follows : • Where the state has mandated county financing in broad terms, permitting county commissioners discretion as to the level of service to be provided, counties should have the primary responsibility for financing. • In those cases where the General Assembly has deemed that a service should be equally available to all state residents regardless of where they live or the ability of county officials to finance the service, the state should have the primary responsibility. County financial participation should be limited to sharing the administrative costs of the program.