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COLEiViAN, BER.NHC '„ <br />BERNHOL.Z, GLEIaHILL. & HARGRAtiE <br />;TTORNEYS AT LAW <br />P.O, DR_-~w•;:R 1529 <br />129 B. TRYON ST <br />HILLSBOROUGH, NC 27278 <br />9!9-i32-2196 <br />919-943-8000 <br />FA~C 9I9-73'-7~i07 <br />CHAPEL HILL OFFICE <br />SUITE 300. THE CENTER <br />:50d E. FR:1N)iLIN STREET <br />CHAPEL HILL NC 2751) <br />919.9'_9.7151 <br />F4X 919.929-7892 <br />ALONZO B. COLEMAN. 7R. <br />STEVEN A. BERNHOLZ <br />ROGER B BEAVHOLZ <br />GEOFFREY E. GLEDHILL <br />DOUGLAS HARGRAVE <br />G. NICHGLAS HERMAN <br />KIA1 K.. STEFFAN <br />NATH.4NiEL 'e. CLEMENT <br />MARILYN E. TOMEI <br />JOEL WEBSTER <br />TERRY G. HARM <br />JANET B. DUTTON <br />RE\ 7 SAVER Y. JA <br />O( Counsel <br />BONNER D. SAWYER. <br />(1902 - 197'_) <br />Sanuary 4, 1990 <br />.Moses Carey, Jr., Chairman <br />Stephen Halkiotis <br />John Hartwell <br />Shirley E. Marshall <br />Don Willhoit <br />Orange County Board of Commissioners <br />Post Office Box 8161 <br />Hillsborough, North Carolina 27278 <br />Re: Supplemental School Tax <br />Dear Board Members: <br />(4-- <br />Moses has requested our input into the idea of <br />equalizing, by means of a county-wide school district <br />tax, funding of the two school systems operating in the <br />County. In this letter, we will outline briefly the <br />school district tax enabling legislation both by <br />statute and by local bills and offer comments and <br />suggestions based on our discussion with Ellen Liston. <br />The Chapel Hill-Carrboro school district presently <br />has a supplemental tax in place. That tax came into <br />effect by virtue of the favorable result of an election <br />called by the Commissioners in 1951, which election was <br />authorized by the General Assembly by Chapter 1169 of <br />the 1951 Session Laws and a 1967 election authorizing a <br />higher tax rate. Prior to the ratification of Chapter <br />1'169 of the 1951 Session Laws, a supplemental tax was <br />levied in the Chapel Hill-Carrboro school district by <br />authority of Chapter 2 of the 1909 Session Laws. The <br />1951 Act expressly terminated the authority created by <br />the 1909 Act to levy the supplemental tax. <br />The question is, then, whether a county-wide <br />supplemental tax could be created without first <br />abolishing the supplemental tax in Chapel Hill- <br />Carrboro; that is, whether the Chapel Hill-Carrboro <br />district may have two supplemental taxes in effect at <br />the same time. We see no statutory barrier. The <br />county-wide tax could be phased in as the Chapel Hill- <br />Carrboro tax is phased out. When the amount of the <br />Chapel Hill-Carrboro tax reaches zero, the Chapel Hill- <br />