Orange County NC Website
.1 <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: November 4, 1991 <br />SUBJECT: Cabarrus County Property Tax Case <br />DEPARTMENT County Manager <br />ATTACHMENT(S) <br />8/2/91 Letter from NCACC <br />I <br />Action Agenda <br />Item No 1/Il%13 <br />PUBLIC HEARING YES NO X <br />INFORMATION CONTACT <br />County Manager, ext 2300 <br />TELEPHONE NUMBER <br />Hillsborough 732 -8181 <br />Chapel Hill 968 -4501 <br />Mebane 227 -2031 <br />Durham 688 -7331 <br />PURPOSE: To consider providing funding to assist Cabarrus County with <br />its legal costs in the case concerning Tax Management Associates and <br />Philip Morris. <br />BACKGROUND: The Association of County Commissioners has requested all <br />North Carolina counties to contribute to a fund that will help offset <br />the legal costs incurred in the Philip Morris case. Details are <br />included in the attached letter from the Association. The amount <br />requested of Orange County is $1,408. <br />Three primary options are available in dealing with this request. The <br />Board of Commissioners may want to appropriate the full $1,408 <br />requested from contingency funds. The Board may decide to provide no <br />funding, in that Orange County does not participate in the type of <br />contingent arrangement entered into by Cabarrus County and Tax <br />Management Associates - that being the case, Orange County would not be <br />a primary beneficiary if the Property Tax Commission decision is <br />overturned on appeal. The Board may also feel that some smaller amount <br />would be a reasonable appropriation that might recognize the County's <br />tangential interests in maintaining autonomy for county governments in <br />the administration of tax matters. <br />RECOMMENDATION(S): As the Board decides. <br />