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

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4- Orange County Board of Commissioners Paae 2 June 21, 2005 prODert'i ~ialUe. (The Grange Gounty SCY'_001 Di_St"L1Ct 1.5 a school administrative unit/district ha-ring a total pcpul_=.t ion of less than 100,000.) P_ County-wide supplemental tax cannot exceed o'Ofi en each $100,00 of property value. (The County as a whole is an "other sc"r_ool area" ha~rir_g a total populatio::. of 100, 000 or more,) N,C. Gen. Stat, § 1150-502. 3. The ta,c is effec~ive the nest fiscal year following the election, N,C, Gen. Stat. § 115C-508. 4. The board of count,: cemmissioners calls the election and fixes t'r_e date of the election, N,C. Gen. Stat, § 115C-501; § 115C-506, County staff has determined, with the Y!e1p of the Orange County Board of Elections Director, that August lo', 2005 is the latest date an election can be called in time for a November 8, 2005 referendum, That information is provided as anor_her attachment to the agenda item abstract for yct.tr consideration, 5. T_~e ballot language determines the tax rate limit (not exceeding tl-.e statutory ma:timum) and permitted uses of tre suppl=mental tax proceeds. N.C. Gen, Stat. § 115C-502; § 115C- 511(a), 6, If the tax is approved by the voters, *_he boarrd{s) of educatior_ in the annual budget submitted to the board of county commissioners "shall request the rate of ad -ralorem tax it wishes to have levied on its behalf as a school supplemental tax not exceeding the rate approved by the voters." The board of county commissioners may approve or disapprove the...request, in whole or in part, and may levy a rate of supplemental tax "as it may find to be in the best interests of the ta:cpayers and the public schools, not in excess of the rate requested by the board of education," N.C, Gen, Stat. § 1150-511(b) In my December 2, 2003 letter to you, I addressed what I think the Board of Commissioners would be required to do in the case of each Board of Education requesting a different tax rate for a County-wide supplemental tax, I concluded then as I do now that the lower rate requested each year is likel;- to be the cap on the levy for the tax each year. Diorth Carolina. statutes are silent as to whether a supplemental tax ballot- question could time-limit the tax, And, there are no decisions of the North Carolina appellate courts addressing that question. However, a supplemental tax can be abolished by referendum, the referendum called in any manner