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LAW OFFICES -48 COLEMAN, GLEDHILL &. HARGRAVE A PROFESSIONAL CORPORATION 129 E. TRYON STREET June 8, 2001 P O DRAWER 1529 HILLSBOROUGH, NORTH CAROLINA 27278 919 - 7321196 FROM THE DESK OF FAX 919 -732 -7997 VIA FACSIMILE GEOFFREY GLEDHILL, WEBSITE W XrW CGANDH COM Stephen H. Halkiotis, Chair Margaret W. Brown Moses Carey, Jr. Alice M. Gordon Barry Jacobs Orange County Board of Commissioners Post Office Box 8181 Hillsborough, North Carolina 27278 RE: Local Tax Election Dear Board Members: This letter is in response to an inquiry of me by Commissioner Halkiotis in response to questions raised by citizens at the June 7, 2001 budget public hearing. The subject of this memorandum is local tax elections. In brief, the question posed is how can there be an election in the Orange County School District for a supplemental tax? The short answer is the election can result in any one of the following ways: 11 The Board of County Commissioners can call for an election on the establishment of the supplemental tax on its own initiative. 2. The Orange County Board of Education may petition the Board of County Commissioners for an election on its own initiative. 3. The Orange County Board of Education may petition the Board of County Commissioners by endorsing a petition received by the Board of Education signed by 25% of the qualified voters who reside in the Orange County School District which petition calls for the election. In the event a petition of 25% of the qualified voters in the school district is presented to the Board of Education, the Board of Education must give the petition "due consideration." Thereafter if, in its discretion, the Board of Education determines that the voter petition should be approved, the Board of Education endorses the petition and presents it to the Board of County Commissioners.