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q <br />Orange County Board of Commissioners <br />Page ? <br />December 2, 2003 <br />unless it is called by the board of county commissioners <br />pursuant to other statutory authorization, <br />There's one other important difference between a petition- <br />initiated election for a county-wide supplemental tax and one <br />called by the board of county commissioners pursuant to its <br />statutory power to call for the election. N.C. Gen. Stat, § <br />1150-504 contains the information which must be in the petition. <br />Subsection (5) states: <br />(5) If the petition for an election is to supplement and <br />equalize educational advantages, and if any school <br />districts in the area in which it is proposed to vote <br />such a tax have heretofore voted a supplementary tax, <br />the petition and the notice of election shall state <br />that in the event such election is carried, it will <br />repeal all local taxes heretofore voted in any <br />district except those in effect for debt service in <br />any district, unless such debt service obligation is <br />assumed by the county or otherwise provided for. <br />There is no comparable provision for' a county commissioner- <br />called county-wide supplemental tax election. Thus, it seems to <br />me, that the General Assembly is providing a board of county <br />commissioners with similar flexibility in calling for' <br />supplemental tax elections as it provides a board of county <br />commissioners in calling for school merger. Merger is <br />accomplished by a board of commissioners without a vote of the <br />people. Nterger accomplished by initiation of boards of education <br />can be made subject to a vote of the people. County-wide <br />supplemental tax authorization can be approved by the voters <br />without impairing an already authorized district tax if the <br />election for a county-wide supplemental tax is called by the <br />board of commissioners on its own initiative. <br />Tf the voters approve a supplemental tax the board of <br />county commissioners is authorized to levy it, generally for the <br />purpose of supplementing the local current e:cpense fund, the <br />capital outlay fund, or' both, The ballot language will determine <br />the tax rate limit (not exceeding the statutory maximum) and <br />permitted uses of supplemental tax proceeds. N.. C. Gen. Stat. § <br />1150-511(a) If the tax is approved, the board of education in <br />