Orange County NC Website
CDi,Ei~IAN, BE.RNHC '., <br />BERNHOI:Z, GLEDHILL. &: HARGR.AtiE <br />iTTORNEYS AT L.:>.W' <br />P O DR-~wi:R 1529 <br />I29 E, TRYON Sr <br />HILLSBOROUGH, NC 27'7`3 <br />9!9-73?-?196 <br />914-943-8000 <br />F.4X 919-73'-7497 <br />CHAPEL HILL OFFICE <br />SUITE 300. TFiE CENTER, <br />:506 E. FRANKLIN STREET <br />CHA?EL HILL. NC F514 <br />919-9T3--1151 <br />FAX 9i9-9.9-389: <br />ALONZO B COLEtit.-~`!. 1R <br />STEVEN A.BERNHOLZ <br />ROGER B BERNHOLZ <br />GEOFFREY E GLEDHILL <br />CCL'GLAS HARGRA VE <br />G. NICHOLAS HEAAIAN <br />KI ~1 K. STEFFAV <br />NATH.~INIEL. E. CLEMENT <br />bIARiLYN E. 70hIEi <br />lOE L. WEBSTER <br />TERRY G. HARN <br />JA VET B DU77OV <br />REX T SA VER'1. 1R <br />07 Counsel <br />BONNER D SAWYER <br />(I90? - 19i7) <br />January 4, 1990 <br />MGSes Carey, J.L., ChdlrmdR <br />Stephen Halkiotis <br />John Hartwell <br />Shi-rley E. Marshall <br />Don Willhoit <br />Orange Caunty Board <br />Post Office Box 8181 <br />Hillsborough, North <br />of Commissioners <br />Carolina 27278 <br />Re: Supplemental School Tax <br />Dear Board Members: <br />14 <br />Moses has requested our input into the idea of <br />equalizing, by means of a county-wide school district <br />tax, funding of the two school systems operating in the <br />County. In this letter, we will outline briefly the <br />school district tax enabling legislation both by <br />statute and by local bills and offer comments and <br />suggestions based on our discussion with Ellen Liston, <br />The Chapel Hill-Carrboro school district presently <br />has a supplemental tax in place. That tax came into <br />effect by virtue of the favorable result of an election <br />called by the Commissioners in 1.951, which election was <br />authorized by the General Assembly by Chapter .1169 of <br />the 1951 Session Laws and a 1967 election authorizing a <br />higher tax rate. Prior to the ratification of Chapter <br />1169 of the 1951 Session Laws, a supplemental tax was <br />levied in the Chapel Hi11-Carrboro school district by <br />authority of Chapter 2 of the 1909 Session Laws. The <br />1951 Act expressly terminated the authority created by <br />the 1909 Act to levy the supplemental tax. <br />county-wide tax could be phased in as the Chapel Hill- <br />Carrboro tax is phased out. When the amount of the <br />Chapel Hill-Carrboro tax reaches zero, the Chapel Hi11- <br />The question is, then, whether a county-wide <br />supplemental tax could be created without first <br />abolishing the supplemental tax in Chapel Hill- <br />Carrboro; that is, whether the Chapel Hill-Carrboro <br />district may have two supplemental taxes in effect at <br />the same time. We see no statutory barrier. The <br />