Orange County NC Website
DRAFT <br />ORANGE COUNTY BOARD OF COMMISSIONERS <br />A Resolution Regarding the Conduct of an Advisory Referendum on the Question of <br />Whether to Levy a Local Sales and Use Tax <br />WHEREAS, local governments in North Carolina have historically relied heavily on the ad valorem <br />property tax as their major source of revenue; and <br />WHEREAS, Orange County's reliance on the ad valorem property tax has increased steadily <br />during this decade to the point that more than 70 percent of the County's revenue as anticipated in <br />the adopted 2008-09 Orange County Budget Ordinance derives from this source; and <br />WHEREAS, for a number of years, the Orange County Board of County Commissioners, the North <br />Carolina Association of County Commissioners and many other Boards across the state have <br />lobbied the North Carolina General Assembly for legislative authority to expand counties' revenue <br />options and thereby to lessen counties' reliance on ad valorem property taxes; and <br />WHEREAS, during the 2007 legislative session, the General Assembly enacted the "One-Quarter <br />Cent County Sales and Use Tax Act", Article 46 of Chapter 105 of the North Carolina General <br />Statutes which authorizes counties to levy an additional sales and use tax; and <br />WHEREAS, on August 19, 2008 the Orange County Board of Commissioners held a public hearing <br />to seek community input regarding the revenue options prospectively to be placed on the <br />November 4, 2008 ballot; <br />WHEREAS, on August 19, 2008 the Orange County Board of County Commissioners decided to <br />seek voter approval of an additional County sales and use tax on the November 4, 2008 ballot; and <br />WHEREAS, in order to levy the local sales and use tax, the County of Orange must conduct an <br />advisory referendum in accordance with the provisions of North Carolina General Statues Section <br />163-287; and <br />NOW, THEREFORE, BE IT RESOLVED pursuant to North Carolina General Statute 105-537, the <br />Board directs the following advisory referendum, with the concurrence of the Orange County Board <br />of Elections, to be held on November 4, 2008: <br />[ ]FOR [ ]AGAINST <br />Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all <br />other State and local sales and. use taxes. <br />Upon motion of Commissioner ,seconded by Commissioner ,the <br />foregoing resolution was adopted this the day of , 2008. <br />I, Donna S. Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina, <br />DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said <br />Board at a meeting held on as relates in any way to the adoption of the <br />foregoing and that said proceedings are recorded in the Minute Book of the Board. <br />WITNESS my hand and the seal of said County, this day of , 2008. <br />Clerk to the Board of Commissioners <br />