Agenda - 06-23-2005-7b - Laserfiche WebLink

Browse Search

Ora_^_ge Ccunt_; Beard of Commissi~r_Ers Page 5 December 2, 2003 -o the arrua'~ :ot.dcet it s~.zbmits tc the board of county CGm:m ]. EiOP_ErS "steal! requESt trc rate of ad ~: nlora-~ ta:c it wis~~ES to have levied on its behalf as a school supplemental to=: r~Ot ° ::.'ee'~.'"nCJ t'f'_e rate app l'O'Jed }J".; t11E ~iO ters." T1?c board Of county cc~~mi.ssioners may approve c- disapprove the board of educatior_ request. in whole or in part, and mar le~~;r a rate cf SupDlE'.itE?='=a.L tax "as 1C ma"'/ flrid tO bE iP_ trE best 1nteYeSt Cf the ta.cra_,;ers and tine public schools, not in excess of the rate requested b-, the board of education." N.C" Gen. Scat, § 115C- 511(b) Ancl, it is unlawful fer any part of a supplemental ta.c to bE used for purposes ether than authorized by the electior_. N.C. GEn. Stat, § 115C-511(c). Tine law rec~iires interpretation as to the responsibility of the board of commissioners in a multi-school administrative unit county where there is a county-wide supplemental tax in effect. Presumably Each board of education would make a recommendation for the county-wide supplemental ta:c.. If the request of the two beards of education fo-r the rate of the county-wide district tax are not the same, the lower rate requested is likely to be the cap cn the board of county commissioner levy for that tax.. The last important thing to mentior_ with respect to supplemental tastes is how they differ from appropriations cf county funds to boards of education fo-r current expense and capital, As you know, the beard of cotuzty commissioners has wide discretion in appropriating county funds to the boards of education for both current e:cpensE and capital,- That discretion allows "appropriation by purposE, function, or project as defined in the uniform budget format" (a chart cf accounts promulgated by the State Board cf Education). Pi..C. GEn. Stat. § 1150-12?(b). On the ether hand, supplemental ta:ces collected arE not county appropriations to the board of education at all. Pather, the fasces, once colleetecl, are fur_ds of the school administrative units and "sha11 bE remitted to the local school administrative n:nit[s] within 10 days after the close of each calEndar month," Di, C. Gen. Stat. 3 115C-511(b), 'This discretion is limited, however, by the per-pupil allocation required for current e:tpense and by statutory appeal rights available to the boards of education concerning both current expense appropriations and capital appropriations,