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<br />LAW OFFICES <br />COLEMAN, GLEDHILL, HARGRAVE & PEEK <br />A PROFESSIONAL CORPORATION <br />t29 E TRYON STREET <br />P. O DRAWER 1529 <br />HILLS80ROUGH. NORTH CAROLINA 27278 <br />919.7322196 <br />FAX 9t9-7327997 <br />wunacgandh com <br />Barry Jacobs, Chair <br />Margaret W, Brown <br />Moses Carey, Jr. <br />Alice P9. Gordon <br />Stephen H. Halkiotis <br />Orange County Board <br />Post Office Box 8181 <br />Hillsborough, North <br />December ":, 2003 <br />of Commissioners <br />Carolina 27278 <br />PROM THE DESK OF <br />GEOFFREY E. GLEDHILL <br />EMAIL peoRecyglailW~G~~~ndhmm <br />RE: Supplemental Tax to Operate Schools of a Higher <br />Standard <br />Dear Board Members: <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 context of "no merger" of <br />the school systems, There are special rules related to <br />supplemental tastes in the context of the merger of school <br />administrative units. F*Id, it is an analysis of the general law <br />only. Other options could be available through local act of the <br />General Assembly, <br />A board of county commissioners has no in_herer_t authority <br />to "call" elections. Any election called must be one authorized <br />by law, The law can be general or special/local, Subchapter <br />VIII, Article 36 of Chapter 115C of the North Carolina General <br />Statutes authorizes votef-approved supplements for school <br />purposes. Dt,C. Gen, Stat. s 115C-501 (a) authorizes the board of <br />county commissioners to call an election to ascertain the will <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 />