Orange County NC Website
Browse       Search
COLEMAN, BER,NHOLZZ, <br />BERNHOLZ, GLEDHILL. &- HARGRAVE <br />A-ITORNEYS AT L.4R' <br />P.O. DRAWER 1529 <br />129 E., TRYON ST. <br />HIL,LSIBOR.OUGH, NC 27278 <br />919-732-2196 <br />919 - 942 -8000 <br />FAX 919 - 732 -7997 <br />CHAPEL HILL OFFICE <br />SUITE 3DO. THE CENTER. <br />1506 E. FRANKLIN STREET <br />CHAPEL. HILL, INC 27514 <br />919. 9297151 <br />FAX 919.929.3892 <br />ALONZO B COLEMAN, JR <br />STEVEN A. BERNHOLZ <br />ROGER BERNHOLZ <br />GEOFFREY E. GLEDHILL <br />DOUGLAS HARGRAVE <br />G. NICHOLAS HERMAN <br />KINI K. STEFFAN <br />NATHANIEL E CLEMENT <br />MARILYN E. TOMEI <br />JOEL WEBSTER <br />TERRY G. HARK <br />JANET B DUTTON <br />REST SAVERY -JR <br />Of Counsel <br />BONNER D SAWYER. <br />(1902 1972) <br />January 4, 1990 <br />Moses Carey, Jr., Chairman <br />Stephen Halkiotis <br />John Hartwell <br />Shirley E. Marshall <br />Don Willhoit <br />Orange County Board of Commissioners <br />Post Office Box 8181 <br />Hillsborough, North Carolina 27278 <br />Re: Supplemental School Tax <br />Dear Board Members: <br />5Q <br />Moses has requested our input into the idea of <br />equalizing, by means of a county -wide school district <br />tax, funding of the two school systems operating in the <br />County. In this letter, we will outline briefly the <br />school district tax enabling legislation both by <br />statute and by local bills and offer comments and <br />suggestions based on our discussion with Ellen Liston. <br />The Chapel Hill - Carrboro school district presently <br />has a supplemental tax in place. That tax came into <br />effect by virtue of the favorable result of an election <br />called by the Commissioners in 1951, which election was <br />authorized by the General Assembly by Chapter 1169 of <br />the 1951 Session Laws and a 1967 election authorizing a <br />higher tax rate. Prior to the ratification of Chapter <br />1169 of the 1951 Session Laws, a supplemental tax was <br />levied in the Chapel Hill- Carrboro school district by <br />authority of Chapter 2 of the 1909 Session Laws. The <br />1951 Act expressly terminated the authority created by <br />the 1909 Act to levy the supplemental tax. <br />The question is, then, whether a county -wide <br />supplemental tax could be created without first <br />abolishing the supplemental tax in Chapel Hill - <br />Carrboro; that is, whether the Chapel Hill - Carrboro <br />district may have two supplemental taxes in effect at <br />the same time. We see no statutory barrier. The <br />county -wide tax could be phased in as the Chapel Hill - <br />Carrboro tax is phased out. When the amount of the <br />Chapel Hill- Carrboro tax reaches zero, the Chapel Hill- <br />