Orange County NC Website
43 <br />Orange County Board of Commissioners <br />Page 2 <br />December 2, 2003 <br />the same or different authorized amounts less than the maximum <br />permitted for each of the districts) or county -wide. If an <br />election calling for a county -wide supplemental tax passes, the <br />taxes collected are apportioned among the local school <br />administrative units in the county pursuant to N.C. Gen. Stat. § <br />115C -430. N.C. Gen. Stat. § 115C -430 requires a current expense <br />county appropriation in a multi - school administrative unit to be <br />apportioned according to the membership of each unit. The total <br />money collected from a county -wide supplemental tax would <br />therefore be divided by the total school membership in the <br />entire county for each budget year, as determined by and <br />certified to the board of county commissioners by the State <br />Board of Education, and then appropriated, per pupil, to each of <br />the administrative units according to their membership. <br />P_ county -wide supplemental tax in Orange County could not <br />exceed sixty cents on each one hundred dollars of property <br />valuation (tax district equalling or exceeding 100,000 <br />population). A supplemental tax for one or each of the <br />administrative units in Orange County could not exceed fifty <br />cents on one hundred dollars of property valuation (each tax <br />district would have less than 100,000 population). N.C. Gen. <br />Stat. § 115C -502.1 One of the ways the law provides for the <br />election to be called is as the result of a petition. Local <br />boards of education may petition the board of commissioners for <br />an election in their respective school administrative units. <br />There is also a provision for twenty -five percent (25 °s) of the <br />qualified voters who reside in a local school administrative <br />unit to petition the local board of education for an election. <br />N.C. Gen. Stat. § 115C -503. In the event there is a successful <br />voter petition, that is, one where 250 or more of the qualified <br />voters who reside in a local administrative unit signing the <br />petition, the board of education of the administrative unit <br />receiving the petition must give "due consideration to [the] <br />voter petition...." N.C. Gen. Stat. § 115C -505. That means, a <br />qualifying voter petition does not require the board of <br />education receiving it to petition the board of commissioners <br />for an election. <br />'The special district tax in effect in the Chapel Hill - <br />Carrboro City special tax district has an authorized maximum of <br />thirty -five cents on one hundred dollars valuation of property. <br />