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5f Board of Commissioners Page 2 January 4, 1990 Carrboro supplemental tax could be abolished, either by vote (as provided for by N.C.G.S. §115C- 501(e)) or by local act of the General Assembly. The statutory authority for the school district tax is found in Article 36 of N.C.G.S. Chapter 115C. That article was adopted by the General Assembly in 1955. Prior to that time, supplemental taxes were customarily created by special act of the General Assembly. Were the County to choose to create a county -wide supplemental tax, such a tax could be established in either of two ways: by the process set out by N.C.G.S. Chapter 115, Article 36 or by obtaining special legislation from the General Assembly. The statutory procedure is outlined below. To establish the supplemental tax by the statutory procedure requires a majority vote of the people. only the board of county commissioners may call such an election. The board of commissioners may call an election of its own initiative. N.C.G.S. §115C- 501(a). The board of commissioners must call an election if it receives a petition from the board of education in the district in which the tax is proposed, which petition requests an election and is approved by the board of education. N.C.G.S. §115C -506. The board of education, in turn, has two ways of petitioning the board of commissioners for an election. The board of education may bring a petition to the board of commissioners on the former's own initiative. The board of education may also receive a petition from 25€ of the qualified voters residing in the district, approve that petition and in turn petition the board of commissioners. N.C.G.S. §1150 -503. The board of education, however, has the authority to deny a petition seeking the establishment of a supplemental tax. North Carolina General Statutes §115C -507 provides for the notice of the election and form of the ballot. Pursuant to N.C.G.S. §1150 -507, the tax, which may not exceed 506 per $100 valuation by N.C.G.S. §115C -502, is effective the next fiscal year following the election. N.C.G.S. §115C -506. The county collects the supplemental tax in the same manner as county taxes, and collections are to be remitted to the school district within ten days of the close of each calendar month. N.C.G.S. §115C -511, The county may, if it chooses, deduct from the amount collected the actual additional cost to the county of levying, computing, billing and collecting the tax. Id.