Agenda - 08-16-2005-9a - Laserfiche WebLink

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Grarge Ccunty Board of Commissior_ers Page 5 December 2, 2003 ~o the ar~nual .'.LidGet it s~.lbmits tc the board of county COmm1SS lOnerS "Shall raga.°_S't trc rate Of aC~ '~:a1.0YZttl ta:L St w1St'icS tO have le'71.ed OP. itS behalf as a schocl supplemental tax rot e.s eeding the rate approved b:i' the voters." The board of county co~.:missiorers may approve cr disapprove the board of eduCatlOr_ reG•:leSt In W1.1O1e Or lri part, and ma'r le~;y a rate of supplemer...al tax "as it ma-i find to be ir_ tY:e best interest cf the taxpayers and the public schccls, pct in excess of the rate requested b- the board of education." N.C. Gen. Spat. § 115C- 511(b) Ar_d, it is unlawful fcr any part of a supplemental tax to be used fcr purpcses ether than authorized by the electior_. N,C. Gen, Stat, § 115C-511(c). The law requires interpretation as to the respcnsibility of the board or commissioners in a multi-school administrative unit county where there is a county-wide supplemental tax in effect. Presumably each board of education would make a recommendation for the county-wide supplemental tax, If the request of the two beards of education fo-r the rate of the county-wide district tax are not the same, the lower rate requested is likely to be the cap cn the board of county commissioner levy for that tax, The last important thing to mention with respect to supplemental taxes is how they differ frcm appropriations cf county funds to boards of education for current expense and capital. As you know, the board of county commissioners has wide discretion in appropriating cour_ty funds to the boards of education for both current expense and capital.` That discretion allows "appropriation bar purpose, function, or project as defined in the uniform budget format" (a chart cf accounts prcmulgated by the State Board of Education). N.C, Gen, Stat. § 1150-~?2°(b). On the ether hand, supplemental taxes collected are not county appropriations to the board of education at all. Pather, th=_ taxes, once collected, are funds of the school administrative units and "shall be remitted to the local school administrative unit[s] within 10 days after the close of each calendar month." Di. C. Gen. Stat. 3 1150-511(b). 'This discretion is limited, however, by the per-pupil allocation required for current expense and by statutory appeal rights available to the boards of education concerning both current expense appropriations and capital appropriations.