Agenda - 12-09-2003-9a - Laserfiche WebLink

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Orange- County Board of Commissioners Page 5 December 2, 2003 the annual hudget it submits tc the board of county commissioners "shall request the rate of ad valorem tax it wishes to have levied on its behalf as a school supplemental tax not exceeding the rate approved by the rioters." The board of county commissioners may approve or disapprove the board of education recpuest in whole or in part, and mGr le-y a rate of supplemer..�_al tax "as it me-/ find to be in the best interest of the taxi-avers and the public schools, not in excess of the rate requested b the board of education." N.C. Gen. Scat. § 115C- 511(b), And, it is unlawful for any part of a supplemental tax to be used for purposes other than authorized by the election. N.C. Gen. Stat. § 115C- 511(c). The law requires interpretation as to the responsibility of the board of 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 boards of education for the rate of the county -wide district tax are not the same, the lower rate requested is likely to be the cap on the board of county commissioner levy for that tax. The last important thing to mention with respect to supplemental taxes is how they differ from appropriations of county funds to boards of education for current expense and capital. As you know, the board of county commissioners has wide discretion in appropriating county funds to the boards of education for both current expense and capital.` That discretion allows "appropriation by purpose, function, or project as defined in the uniform budget format" (a chart of accounts promulgated by the State Board of Education). N.C. Gen. Stat. § 115.'- 427)(b). On the other hand, supplemental taxes collected are not county appropriations to the board of education at all. Rather, the 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." N.C. Gen. Stat. § 115C- 511(b). 'This discretion is limited, however, by the per -pupil allocation reauired for current expense and by statutory appeal rights available to the boards of education concerning both current expense appropriations and capital appropriations.