Orange County NC Website
Browse       Search
4s <br />Orange County Board of Commissioners <br />Page 4 <br />December 2, 2003 <br />unless it is called by the board of county commissioners <br />pursuant to other statutory authorization. <br />There's one other important difference between a petition - <br />initiated election for a county -wide supplemental tax and one <br />called by the board of county commissioners pursuant to its <br />statutory power to call for the election. N.C. Gen,. Stat. § <br />11SC -504 contains the information which must be in the petition. <br />Subsection (5) states: <br />(5) If the petition for an election is to supplement and <br />equalize educational advantages, and if any school <br />districts in the area in which it is proposed to vote <br />such a tax have heretofore voted a supplementary tax, <br />the petition and the notice of election shall state <br />that in the event such election is carried, it will <br />repeal all local taxes heretofore voted in any <br />district except those in effect for debt service in <br />any district, unless such debt service obligation is <br />assumed by the county or otherwise provided for. <br />There is no comparable provision for a county commissioner - <br />called county -wide supplemental tax election. Thus, it seems to <br />me, that the General Assembly is providing a board of county <br />commissioners with similar flexibility in calling for <br />supplemental tax elections as it provides a board of county <br />commissioners in calling for school merger. Merger is <br />accomplished by a board of commissioners without a vote of the <br />people. Merger accomplished by initiation of boards of education <br />can be made subject to a vote of the people. County -wide <br />supplemental tax authorization can be approved by the voters <br />without impairing an already authorized district tax if the <br />election for a county -wide supplemental tax is called by the <br />board of commissioners on its own initiative. <br />If the voters approve a supplemental tax the board of <br />county commissioners is authorized to levy it, generally for the <br />purpose of supplementing the local current expense fund, the <br />capital outlay fund, or both. The ballot language will determine <br />the tax rate limit (not exceeding the statutory maximum) and <br />permitted uses of supplemental tax proceeds. N.C. Gen, Stat. § <br />115C- 511(a). If the tax is approved, the board of education in <br />