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LAW OFFICES <br />COLEMAN, GLEDHILL, HARGRAVE & PEEK <br />A PROFESSIONAL CORPORATION <br />129 E TRYON STREET' <br />P.O. DRAWER 1529 <br />HILLSBOROUGH. NORTH CAROLINA 27270 <br />919732.2196 <br />FAX 919 -732 -7997 <br />w v gnndh com <br />Barry Jacobs, Chair <br />Margaret W. Brown <br />Moses Carey, Jr. <br />Alice M. Gordon <br />Stephen H. Halkiotis <br />Orange County Board <br />Post Office Box 8181 <br />Hillsborough, North <br />December 2, 2003 <br />of Commissioners <br />Carolina 27278 <br />-�- <br />FROM THE DESK OF <br />GEOFFREY E. GLEDHILL <br />E�M�111L f.�'�rfire��l �IhiliLtlmnJh.com <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 taxes in the context of the merger of school <br />administrative units. And, it is an analysis of the general law <br />only. Other options could be available through local act of the <br />General Assemblv. <br />A board of county commissioners has no inherent 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 voter- approved supplements for school <br />purposes. N.C. Gen. Stat. 5 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 />I <br />