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LAW OFFICES <br />COLEMAN, OLEDHILL, HARGRAVE & PEEK <br />A PROFESSIONAL CORPORATION <br />129 E. TRYON STREET <br />P O. DRAWER 1529 <br />HILLSBOROUGH, NORTH CAROLINA Z7Z78 <br />919~~73b2196 <br />FAX 919-732 7997 <br />www cgandh com <br />Barry Jacobs, Chair <br />Margaret W; Brown <br />Moses Carey, Jr. <br />Alice P4 Gordon <br />Stephen H. Halkiotis <br />Orange County Board <br />Post Office Bo:c 8181 <br />Hillsborough, North <br />December ?, 2003 <br />of Commissioners <br />Carolina 27278 <br />RE: Supplemental Tax to Operate <br />Standard <br />Dear Board Members: <br /> <br />FROMI THG DESK Of <br />GEOFFREY E. GLEDHILL <br />EMAIL gm~TnvR4dh~IIC'c6+nJh com <br />Schools of a Higher <br />During the Board's recent work session to discuss responses <br />to the school merger public hearings and the staff prepared <br />analysis of potential impacts resulting from possible school <br />merger, several supplemental tax questions were raised. This <br />letter answers those questions in the conte:ct of "no merger" of <br />the school systems. There are special rules related to <br />supplemental ta:ces in the context of the merger of school <br />administrative ur_its. And, it is an analysis of the general law <br />only, Other options could be available through local act of the <br />General Assembly. ' <br />P_ board of county commissioners has no inherer_t authority <br />to "call" elections, Any election called must be one authorized <br />by law. The la~~~ can be general or special/local, Subchapter <br />VIII, Article 36 of Chapter 115C of the North Carolina General <br />Statutes authorizes voter-approved supplements for school <br />purposes. DT. C. Gen. Stat. s 115C-5ol(a) authorizes the board of <br />county commissioners to ca11 an election to ascertain the wi11 <br />of the voters as to whether there shall be levied and collected <br />a special tax to operate schools of a higher standard by <br />supplementing any item of expenditure in the school budget. Such <br />an election can be for one administrative unit/special tax <br />district, more than one administrative unit/tax district (with <br />