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HomeMy WebLinkAboutAgenda - 01-19-1999 - 10eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 19, 1999 Action Agenda Item No. ~ O- t° SUBJECT: 1999 Legislative Goals DEPARTMENT: Manager/Attorney PUBLIC HEARING: (Y/N) BUDGET AMENDMENT: (Y/1~ ATTACHMENT(S): As outlined in Background section INFORMATION CONTACT: Rod Visser, ext 2300 Geof Gledhill, 732-2196 TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To undertake preliminary discussions regarding proposed legislation the Board may wish to submit to the Orange County legislative delegation for consideration during the North Carolina General Assembly's 1999 Long Session. BACKGROUND: The North Carolina General Assembly is scheduled to convene for its 1999 Long Session on January 27, 1999. Deadlines for local legislation to be requested by counties and cities have not yet been established. During the 1997 Long Session, that deadline was March 27. The County Commissioners submitted legislative requests to Orange County's legislative delegation in 1997 and 1998. The County Attorney will briefly review the elements of those legislative packets and report on the status of each request. Staff have compiled a range of reference material for the Board to consider as they contemplate the development of a legislative agenda to be submitted to the General Assembly for 1999. The attached materials include: • List of potential topics for local or statewide legislation in 1999 • 1997 Orange County legislation packet • 1998 Orange County legislation packet • Draft 1999 legislative goals/policy statements developed by the Board of Directors of the North Carolina Association of County Commissioners (NCACC) • October 6, 1998 Board of Commissioners resolution submitted to the NCACC regarding potential 19991egislation of statewide applicability The Manager recommends that the Board pursue a meeting during the next few weeks with the members of the Orange County legislative delegation. This would afford the Board an opportunity to discuss with the legislators items that are under preliminary consideration by the Board for inclusion in their 1999 legislative agenda. The Board could also receive an assessment from the legislators of likely rules, timetables, and deadlines for the 1999 Session, and of the climate within the General Assembly that would have a bearing on the chances for passage of various County legislative requests. RECOMMENDATION(S): The Manager recommends that the Board discuss possible topics for 1999 legislation in the General Assembly, consider arranging a meeting with the Orange County legislative delegation, and provide appropriate direction to the Manager and Attorney. POSSIBLE 1999 ORANGE COUNTY LEGISLATIVE TOPICS 1 /14/99 To assist the Commissioners with their discussion, the staff has compiled the following list of possible topics. Items that would be local bills are denoted with one asterisk (*); items that would likely be Statewide in their application are denoted with two asterisks(**); and items that could be either local to Orange County or Statewide in their applicability are denoted with three asterisks(***). A. REVENUE ISSUES 1. Expanded menu of county revenue sources** 2. School impact tax, to replace school impact fee* 3. County authority to levy land transfer taxes*** 4. Authority for counties to levy additional sales taxes*** 5. Additional one cent sales tax that might be allocated to school capital *** 6. Increased State role in paying the costs of Medicaid ** 7. Restoring growth in reimbursements for lost local property tax revenue** 8. State funding for increased school utility costs** 9. Local government exemption from State sales taxes (to supplant current reimbursement approach)** 10. Increased court fees to provide counties with revenue for court facilities** 11. Increased Medicare reimbursements for County EMS bills** 12. Opposition to measures to restrict annual increase in the valuation of real property to 2%** 13. Addition of Orange County to list of counties authorized to garnish/levy/attach for payment of EMS fees*** 14. Payment in lieu of taxation for UNC properties*** 15. Prevent tax base erosion that would occur from property tax exemption for non-profit retirement facilities** 16. Entertainment tax* 17. Deferral of accrued taxes when agricultural property changes hands from farmer to farmer*** B. ALL OTHER ISSUES 1. Streamline the design and bidding processes for new school construction*** 2. Require utility providers to gain county approval for utility route selections** 3. Transportation initiatives that could require legislative assistance, including planning for rail stations in Orange County and funding more bicycle lanes*** 4. Campaign finance reform** 5. Increased accountability from charter schools** 6. Amend seized vehicle revised legislation that requires schools to still pay for towed vehicles** 7. Repeal statute establishing requirement for a County Review Officer to certify all plats, maps, etc. prior to recording** 8. Strengthen adult protective services law** 9. Authorization for County to assign road names and street numbers for private roads*** 10. Expand Work First flexibility*** 11. Annexation reform*** 12. Transfer of development rights*** 13. DOT reform** 14. County authority parallel to city authority to regulate burning*** 15. Local authority to regulate pesticides under land use regulations*** 16. Authority to include sexual preference/orientation as a class protected against discrimination* 4 LAW OFFICES COLEMAN, GLEDHILL & HARGRAVE A PROFESSIONAL CORPORATION 129 E. TRYON STREET P. O. DRAWER 1529 HILLSBOROUGH, NORTH CAROLINA 27278 919-732.2196 FROM THE DESK OF FAX 919.732-7997 GEOFFREY E. GLIDHILL May 22, 1997 C. Ronald Aycock, Esquire Executive Director North Carolina Association of County Commissioners Post Office Box 1488 Raleigh, North Carolina 27602 R8: 1997 Leyislatioa Dear Ron: Enclosed is a resolution of the Board of Commissioners of Orange County supporting the Association's position on the bills referred to in the resolution. In sending this on to you, I recognize and the Orange County Board of Commissioners recognizes that. the Association favors a sales tax option which is of longer duration than Senator Purdue's Senate Bill 518. The Orange County Board of Commissioners also supports that position. With a copy of this letter, I am providing the Orange County legislative delegation with a copy of the enclosed resolution and requesting, on behalf of the Board of Commissioners, their support of the legislative initiatives contained in the resolution. Enclosed also is a copy of a resolution sent to the Orange County legislative delegation seeking amendment to Senator Hartsell's Senate Bill 469, a bill now applicable to only Cabarrus County providing local sales tax and local transfer tax authorization to fund the capital needs of the public schools. The requested amendment would add Orange County to the counties enabled by Senate Bill 469. The Orange County Board of Commissioners requests the support of the Association for Senate Bill 469. C. Ronald Aycock, Esquire Page 2 May 22, 1997 With best personal regards. Very truly yours, COLEMAN,i GLEDHILL & HARGRAVE, P.C. Ge~Prey ~'. ~dhill GEG/lsg Enclosures xc: Representative Representative Senator Eleanor Senator Howard Joe Hackney \ Verla C. Insko r Kinnaird Lee Bill Crowther, Chair Margaret Brown Moses Carey, Jr. Alice Gordon Stephen Halkiotis Orange County Board of Commissioners John M. Link, Jr., Orange County Manager James B. Blackburn, III, Esquire General Counsel, NCACC S lsg-9 aycock.ltr 6 NORTH CAROLINA ORANGE COUNTY RESOLUTION REGARDING LEGISLATIVE MATTERS BE IT RESOLVED by the Board of Commissioners of Orange County that the Board hereby requests the Senators and Representatives representing Orange County to support the North Carolina Association of County Commissioners in its opposition to the following legislative matters: 1. House Bill 499. This bill would make Orange County's land records data base available for reuse and for profit, at practically no cost, to real estate trade associations and their members. Orange County, Chapel Hill, Carrboro and the Orange Water and Sewer Authority have spent a considerable amount of public money developing a land records system for public purposes. The public should be paid for the sale of this information to persons or organizations who or which would use it for private purposes and resell it for profit. 2. Senate Bill 799. This bill would make public "serious disciplinary actions" now maintained confidentially in the personnel files of local government employees. It also would make public the entirety of a local government employee's personnel file "once two serious disciplinary actions have been imposed." This bill provides no opportunity for the balancing of the public interest with the employee privacy interest before the release of the personnel file information. This balancing process is required under present law. 1 3. Senate Bill 844. This bill will require narrative written accounts or audio or video taped accounts of closed sessions. The "account" would be a public record although it could be withheld from public inspection if making it public would frustrate the purpose of the closed session. This bill intends to overrule a recent Supreme Court decision allowing a generalized account of closed sessions as part of the n;inute~ of a Board meeting. If enacted into law, this requirement of an "account" of the closed session likely will have a chilling effect on Board members' willingness to openly discuss matters which are sensitive and therefore are afforded, by the Open Meetings Law, closed session status. 4. House Bill 949. This bill effects the medical, 7 hospital and any other records, including DSS investigatory records, of a child who is killed as the result of suspected abuse or neglect. These records in the custody of governmer_t agencies will be public records if House Bill 949 is enacted into law. Under present law a court can open these confidential records to inspection under certain circumstances. House Bill 949 would place the burden on the public agency to seek a court order to protest the confidentiality of the child records. In addition to the privacy concerns, this bill likely will cost counties. It will force the local department of social services and the local health department to choose between protecting the privacy of the deceased children in question knowing that the privacy option will cost money, and, knowing that a decision not 2 8 to seek court order protection of the records will be "second guessed." BE IT FURTHER RESOLVED that the Board of Commissioners of Orange County supports the North Carolina Association of County Commissioners in its support of the following legislative matter: 1. Senate Bill 518. This bill would provide for a temporary 1 cent local sales tax for a period of 1 year if approved by a local referendum. The proceeds of this bill would be divided among the County and its municipalities on either a per capita basis or on the basis of ad valorem taxes levied, at the option of the County Commissioners. Upon motion of Commissioner Margaret Brown seconded by Commissioner Stephen Halkiotis the foregoing resolution was adopted this the 21st day of May, 1997. I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said Board at a meeting held on May 21, 1997 as relates in any way to the adoption of the foregoing and that said proceedings are recorded in Minute Book No. 29 of the minutes of said Board. ., WITNESS my hand and the seal of said County, this 22nd day o f ~"~Y 19 9 7 . . %~ ./ r' Clerk to e Board o o issioners lsg-9 legis.res 3 LAW OFFICES COLEMAN, GLEDHILL & HARGRAVE A PROFESSIONAL CORPORATION 129 E. TRYON STREET P. O. DRAWER 1529 HILLSBOROUGH, NORTH CAROLINA 27278 919-732.2196 FAX 919-732.7997 May 22, 1997 Representative Joe Hackney Representative Verla C. Insko Senator Eleanor Kinnaird Senator Howard Lee State Legislative Building Raleigh, North Carolina 27611 RS: Legislation Affecting Orange County Dear Representatives and Senators: 9 FROM THE DESK OF GEOFFREY E. GLEDHILL The Board of Commissioners of Orange County has asked me to transmit the enclosed resolutions opposing and supporting certain legislative initiatives in the General Assembly. One of these requests is that you seek amendment to and that you support Senate Bill 469, Senator Hartsell's local revenue option bill. The local revenue raised under Senate Bill 469 could only be used for school construction and would authorize revenue sources as alternatives to debt service to finance badly needed school construction projects. Orange County has previously requested a local bill enabling it to enact a transfer tax. The Board of Commissioners understands that Orange County's Omnibus Bill introduced in the Senate, including the transfer tax, may not move out of the Senate Rules Committee. And, the committee substitute of the House version of the County Omnibus Bill still under consideration does not include a transfer tax. As an alternative to pursuing a transfer tax in the two Orange County Omnibus Bills, the Orange County Board of Commissioners requests that you seek amendment to Senator Hartsell's bill to include Orange County. 10 ' Representative Joe Hackney Representative Verla C. Insko Senator Eleanor Kinnaird Senator Howard Lee Page 2 May 22, 1997 Thank you for your help with these legislative matters. I continue to offer any help I can provide in the legislative process. Please call me if I can help. Very truly yours, GLEDHILL & HARGRAVE, P.C. rey E~. Gledhill GEG/lsg / Enclosures xc: Bill Crowther, Chair Margaret Brown Moses Carey, Jr. Alice Gordon Stephen Halkiotis Orange County Board of Commissioners John M. Link, Jr., Orange County Manager C. Ronald Aycock, Esquire, Executive Director, NCACC James B. Blackburn, III, Esquire, General Counsel, NCACC lsg-9 ocleg.ltr 11 NORTH CAROLINA ORANGE COUNTY RESOLUTION REGARDING LEGISLATIVE MATTERS WHEREAS, Senate Bill 469, introduced by Senator Hartsell, would provide Cabarrus County with revenue options to meet public school construction needs; and WHEREAS, Senate Bill 469 requires a referendum on a sales and t~se tax option and on a real estate transfer tax option; and WHEREAS, the proceeds of either tax, if approved by referendum and enacted by resolution of the Board of Commissioners, would be available for public school building capital outlay projects including the planning, construction, reconstruction, enlargement, improvement, repair, or renovation of public school buildings and for the purchase of land for public school buildings but would not be available to pay debt service or to fund a public school building capital outlay project that is or will~be financed in part by debt; and WHEREAS, the authorization for these new taxes is temporary in nature with a 10 year life and the possibility of a 10 year renewal; and WHEREAS, Senate Bill 469 contains non supplant restrictions. NOW, THEREFORE, BE IT RESOLVED that the Orange County Board of Commissioners requests its legislative delegation to seek amendment of Senate Bill 469 to include Orange County among the counties enabled by it and to support the bill as amended. 1 12 Upon motion of Commissioner Margaret Brown seconded by Commissioner Stephen Halkiotis the foregoing resolution was adopted this the 21st day of May, 1997. I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North the foregoing is a true copy of said Board at a meeting held on way to the adoption of the fore are recorded in Minute Book No. Board. Carolina, DO HEREBY CERTIFY that so much of the proceedings of May 21 1997 as relates in any doing and that said proceedings 29 of the minutes of said WITNESS my hand and the seal of said County, this 22nd day of May 1997. i C~aG~ Clerk to th oard of Co issioners lsg-9 legis2.res 2 LAW OFFICES COLEMAN, GLEDHILL & HARGRAVE A PROFESSIONAL CORPORATION 129 E. TRYON STREET P. O. DRAWER 1529 HILLSBOROUGH, NORTH CAROLINA 27278 919.732-2196 March 1 8, 1 9 9 7 FAX 919-732-7997 Representative Joe Hackney Representative Verla C. Insko Senator Eleanor Kinnaird Senator Howard Lee State Legislative Building Raleigh, North Carolina 27611 RE: Legislation of Orange County Dear Representatives and Senators: 13 FROM THE DESK OF GEOFFREY E. GLEDHILL The Board of Commissioners of Orange County has asked me to request that you introduce five local bills during the 1997 session of the General Assembly. Each of these bills covers a matter of importance to Orange County. They are addressed in the enclosed Resolutions. Orange County conducted a public hearing on legislative matters on March 5, 1997. The Board of Commissioners appreciates Senator Kinnaird attending that public hearing to hear, first- hand, the comments made by the people of Orange County. There were a number of speakers attending the public hearing who spoke in support of legislation which would enable Orange County to expand the coverage of its Civil Rights Ordinance to prohibit discrimination based on a person being heterosexual, homosexual or bisexual. The Orange County Human Relations Commission supports this legislative initiative. The Chair of the Commission presented it and spoke for the Commission in support of it. This legislative initiative has also been supported by and continues to be supported by the Town Council of Chapel Hill and the Board of Aldermen of the Town of Carrboro. Orange County did receive one letter in opposition to including protection for persons who are homosexual. There was also support, presented orally and in writing, for a local act which would clarify that Orange County, by exercising its planning and zoning authority, can regulate pesticide use more stringently than the North Carolina Pesticide Board. The zoning regulations contemplated by the County in this regard have to do principally with the use of pesticides in land uses such as golf courses, the monitoring of their use, insuring that persons qualified to use pesticides are the ones using them and requiring persons using pesticides to provide notice to those likely to encounter pesticides of their use, for example by sign following pesticide spraying. 14 Representatives Hackney and Insko Senators Kinnaird and Lee Page 2 March 18, 1997 No one spoke in opposition to the local initiatives which would provide Orange County with additional sources of revenue for capital expenditures. As each of you know, Orange County is experiencing tremendous growth. It needs now and will need in the future new schools, improvement and expansion of its existing schools and new judicial and other government facilities to adequately provide the services demanded by the people of Orange County and those visiting it. Revenue Orange County would receive from the land transfer tax and the entertainment tax would be focused on these capital needs. Land transfers almost always impact the schools of Orange County and forecast the need for new school facilities. Persons using the large entertainment venues in Orange County significantly increase the demand on Orange County's judicial and other government facilities. The facilities are being expanded now and will soon need to be expanded more. One of the resolutions enclosed seeks introduction of and support for a bill revising Orange County's occupancy tax authority to make it applicable generally to facilities owned by the University of North Carolina. The Orange County Visitors Bureau is funded wholly from occupancy tax revenue. The Visitors Bureau promotes Orange County businesses and particularly the businesses catering to visitors to the County. The Carolina Inn is a significant beneficiary of the promotion work of the Visitors Bureau. The revision to the occupancy tax authority sought by Orange County will clarify that this tax applies to persons, other than the University itself, buying accommodations at the University in the same manner as it applies if the accommodations where purchased, say at the Hotel Europa. The Town of Chapel Hill has adopted a similar resolution. The Town and the County expect to work together with the University on the final language of the bill to ensure that it accomplishes its intended purpose, without unintended consequences to the University. Orange County also seeks your support for several statewide initiatives. The Smart Start Program has been very successful in Orange County. Orange County seeks your continued support of this early childhood program and at the increased levels proposed by Governor Hunt. The North Carolina Association of County Commissioners is seeking legislation which would authorize counties to levy an excise tax on instruments conveying real property as an alternative source of revenue for counties. Orange County supports this initiative. And, if it is successful, Orange County's local bill to authorize this excise tax can fall away. Enclosed is information received by Orange County from its ABC Board. Orange County supports the initiative of the State 15 Representatives Hackney and Insko Senators Kinnaird and Lee Page 3 March 18, 1997 ABC Board for a more equitable funding of the State Alcoholic Beverage Control Commission. The vast majority of the State Commission's work load relates to beer and wine oversight. The vast majority of the revenue used to operate the State ABC Commission comes from excise taxes on spirituous liquor. The redistribution of the revenue for this purpose will be a direct benefit to Orange County. The net proceeds of the ABC operation come to the County's general fund. Orange County received information from the Conservation Trust for North Carolina in support of bills which will increase the State income tax credit available to property owners donating land or donating conservation easements in land for conservation purposes. Senator Kinnaird is one of the Senate sponsors of this legislation. Orange County supports this legislation. Conserving farmland and other open space is an important goal of Orange County. County policies and land use ordinances encourage the conservation of open space and offer development opportunities for land owners that build open space conservation into their development plans. Increasing the State income tax credit for land donated for conservation purposes will help Orange County achieve its open space and farmland preservation goals. Thank you for your help in introducing the local legislation requested in this letter and your support of it as it moves through the legislative process. Thank you also for your support of the Statewide legislative initiatives which are included in one of the enclosed Resolutions. I am ready and willing to help in any way that I can in the legislative process. Please call on me if I can help. Very truly yours, COLEMAN, ILL & HARGRAVE, P.C. 11 GEG/lsg ~ ~~ Enclosures xc: Bill Crowther, Chair Margaret Brown Moses Carey, Jr. Alice Gordon Stephen Halkiotis Orange County Board of Commissioners John M. Link, Jr., Orange County Manager Michael B. Brough, Carrboro and Hillsborough Ralph D. Karpinos, Chapel Hill Attorney Attorney 16 NORTH CAROLINA ORANGE COUNTY RESOLUTION REGARDING LEGISLATIVE MATTERS BE IT RESOLVED by the Board of Commissioners of Orange County that the Board hereby requests the Senators and Representatives representing Orange County to introduce and support the following legislative matters: 1. AN ACT TO AUTHORIZE ORANGE COUNTY TO LEVY AN EXCISE TAX ON INSTRUMENTS CONVEYING REAL PROPERTY IN ORANGE COUNTY (Exhibit A to this Resolution). 2. AN ACT TO AUTHORIZE ORANGE COUNTY TO ADOPT AN ENTERTAINMENT TAX ON EVENTS AT LARGE FACILITIES IN ORANGE COUNTY (Exhibit B to this Resolution). 3. AN ACT TO ADD THE STATUS OF HETEROSEXUALITY, HOMOSEXUALITY AND BISEXUALITY TO THOSE CLASSIFICATIONS AUTHORIZED TO BE PROTECTED BY AN ORANGE COUNTY CIVIL RIGHTS ORDINANCE (Exhibit C to this Resolution). 4. AN ACT TO CLARIFY THE AUTHORITY OF ORANGE COUNTY TO REGULATE THE USE, STORAGE, DISPOSAL, LABELING, OR APPLICATION OF PESTICIDES IN AREAS SUBJECT TO REGULATION BY THE NORTH CAROLINA PESTICIDE BOARD IN EXERCISING ITS PLANNING AND ZONING AUTHORITY UNDER ARTICLE 18 OF CHAPTER 153A OF THE GENERAL STATUTES (Exhibit D to this Resolution). BE IT FURTHER RESOLVED that the Board of Commissioners of Orange County requests its legislative delegation to support: 1. the continuation of the Smart Start Program and the initiative of the Governor to improve the Smart Start Program and expand its availability within the State of North Carolina; 17 2. legislation which would authorize counties to levy an excise tax on instruments conveying real property in accordance with the initiative of the North Carolina Association of County Commissioners; 3. legislation which would change and make more equitable the manner in which State excise taxes on beer, wine and spirituous liquor are assessed as proposed by and supported by the North Carolina Association of Alcoholic Beverage Control Boards; 4. legislation which would increase the State income tax credit to private landowners who voluntarily donate land or an interest in land for conservation purposes as proposed by and supported by the Conservation Trust For North Carolina. Upon motion of Commissioner Brown seconded by Commissioner Halkiotis the foregoing resolution was adopted this the 18th day of March, 1997. I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said Board at a meeting held on March 18, 1997 as relates in any way to the adoption of the foregoing and that said proceedings are recorded in Minute Book No. 28 of the minutes of said Board. WITNESS my hand and the seal of said County, this 18th day of March 1997. Clerk to e Board of mmissioners lsg-8 971eg.res 18 Exhibit A AN ACT TO AUTHORIZE ORANGE COUNTY TO LEVY AN EXCISE TAX ON INSTRUMENTS CONVEYING REAL PROPERTY IN ORANGE COUNTY The General Assembly of North Carolina enacts: Section 1. Excise Tax. (a) Authorization. The Orange County Board of Commissioners may, by resolution, levy an excise tax on instruments conveying certain interests in real property in Orange County. The tax imposed may not exceed one dollar ($1.00) on each one hundred dollars ($100.00) or fraction thereof of the total consideration or value of the interest conveyed, including, in the case of a sale, the value of any lien or encumbrance remaining on the property at the time of sale. This tax is in addition to the tax levied by Article 8E of Chapter 105 of the General Statutes. The value of a lease subject to this tax shall be computed on the basis of the present value of the fixed lease payments and, if the lease payments are based in whole or in part on the lessee's receipts, the estimated amount of the lessee's receipts. Based upon the recommendation of the Orange County Finance Director, the Board of Commissioners shall, at least annually, set the discount rate to be used to determine the present value of lease payments. Such determination shall be conclusive. (b) Scope. A tax levied under this section applies to all instruments conveying an interest in real property in Orange County except an instrument: (1) conveying an interest in real property from the United States, the State, or a political subdivision of the State; (2) recording a lease for a term of 10 years or less, unless: a. the lease gives the lessee an option to renew the lease for a period that, when added to the term of the lease, exceeds 10 years; b. the lease is for substantially the same property and is between the same parties as a lease previously recorded, and the term of the new lease, when added to that of the previous lease, exceed 10 years; or c. the lease requires or permits the property to be transferred to the lessee for less than the fair market value of the property; 19 (3) securing indebtedness; or (4) recording a transfer in which no consideration is due the transferor by the transferee. In addition, this tax does not apply to conveyances of an interest in real property by operation of law, by will, by intestacy, by gift, by merger or consolidation. (c) Collection. A tax levied under this section is payable by the transferor of the interest to the Orange County Director of Revenue. The transferor in the case of a Sheriff's deed is herein defined to be the "debtor" whose property is sold pursuant to judicial process. The Sheriff is hereby authorized to pay the tax on behalf of the debtor/transferor and to charge the tax levied under this section to the account of the debtor as a cost of sale. This tax shall be paid at the office of the Director of Revenue before the instrument conveying the interest is recorded. The Director of Revenue shall have the authority to require any documentation, including an affidavit of value, the Director of Revenue deems necessary to establish the accuracy of the tax to be paid. The Director of Revenue shall stamp or otherwise mark each instrument subject to the tax to indicate that the tax has been paid. The Orange County Register of Deeds may not accept for recordation an instrument subject to a tax levied under this section unless the instrument bears the mark of the Director of Revenue indicating that the tax has been paid. (d) Use and Distribution of Tax Revenue. Orange County may retain in its general fund three percent (3~) of the gross proceeds of the tax as costs of collection. The remaining proceeds of the tax shall be retained by the County and placed in a Capital Reserve Fund to be expended only for capital projects, including debt service for capital projects. All interest earned from investment of the funds in the Capital Reserve Fund shall be held and expended only in accordance with the provision of this subsection. (e) Penalties. A person who knowingly fails or refuses to pay a tax levied under this section, who knowingly aids another to fail to pay a tax levied under this section, or who, to avoid paying part or all of the tax due under this section, knowingly misstates the total consideration for an interest conveyed is guilty of a Class 3 misdemeanor and is punishable by imprisonment as provided by law and a fine of not less than one hundred dollars ($100.00) nor more than the amount of tax that is due and payable. (f) Taxes Recoverable by Action. If a transferor fails to pay a tax imposed by this section within 30 days of the Revenue Director's demand that the transferor pay the tax, the tax may be recovered by Orange County in an action brought in the General Court of Justice, Superior or District Court, of the county. In an action to recover a tax imposed under this section, costs of 20 court shall include a fee to the county of twenty-five dollars ($25.00) for the expense of collection. (h) Effective Date and Application. A tax levied under this section shall become effective on the first day of a month, as designated in the resolution levying the tax, and may not become effective for at least 30 days after the adoption of the resolution. A tax levied under this section applies to instruments that are recorded on or after the effective date of the levy, except instruments executed on or after that date that convey an interest in real property pursuant to a written contract recorded before the effective date. (i) Repeal. A tax levied by this section may be repealed by a resolution adopted by the Orange County Board of Commissioners. Repeal of a tax levied under this section shall become effective on the first day of a month and shall apply to instruments recorded on or after the effective date of the repeal.. Repeal of a tax levied under this section does not affect a liability for this tax that attached before the effective date of the repeal. Sec. 2. This act is effective upon ratification. lsg-8 exctax.exA 21 Exhibit B AN ACT TO AUTHORIZE ORANGE COUNTY TO ADOPT AN ENTERTAINMENT TAX ON EVENTS AT LARGE FACILITIES IN ORANGE COUNTY The General Assembly of North Carolina enacts: Section 1. Admissions Tax. (a) Authorization and scope. Notwithstanding the provisions of G.S. 105.37.1(b), the Orange County Board of Commissioners may, by resolution, levy an entertainment tax on every admission ticket purchased for admission to an entertainment, amusement, athletic or commercial event for which an admission is charged and which is presented in Orange County in a facility having a seating capacity greater than 15,000. This tax does not apply, however, to athletic events sponsored by the North Carolina High School Athletic Association that involve participants at or below high school level. The tax shall be at a rate of not more than one dollar ($1.00) per admission ticket purchased. This tax is in addition to any other State or local tax. (b) Collection. Every person, firm, corporation, or organization selling admission tickets taxable under this section shall collect the tax. This tax shall be collected at the same time as the charge for furnishing a taxable admission ticket and shall be paid by the purchaser to the seller of the admission ticket as trustee for and on account of Orange County. The tax shall be stated and charged separately from the sales price. The tax shall be added to the admission price and shall be passed on to the purchaser instead of being borne by the seller. (c) Administration. Orange County shall administer a tax levied under this section. A tax levied and collected under this section is due and payable to the Orange County Director of Revenue on or before the 15th day of the month following the month in which the tax accrues. Every person, firm, or corporation liable for the tax shall, on or before the 15th day of each month, prepare and render a return on a form prescribed by Orange County. The return shall state the total number of admissions subject to the tax that were sold in the preceding month. A return filed with the Director of Revenue under this section is not a public record as defined in G.S. 132-1 and may not be disclosed except as required by law. Orange County may, by resolution, establish additional procedures for collection, reporting, remittal and use of a tax levied under this section. (d) Penalties. A person, firm, or corporation who fails or refuses to file the return required by this section shall pay a tax penalty of ten dollars ($10.00) for each day's omission. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax penalty 22 of five percent (5~) of the tax due, with an additional tax penalty of five percent (5~) for each additional month or fraction thereof until the tax is paid. The Board of County Commissioners may, for good cause shown, compromise or forgive the tax penalties imposed by this section. Any person who willfully attempts in any manner to evade a tax imposed under this section or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor. (e) Use and distribution of tax revenue. The Board of Commissioners of Orange County shall use the proceeds collected from this tax solely for capital projects. The proceeds shall be placed in a Capital Reserve Fund to be expended only for capital projects, including debt service for capital projects. All interest earned from investment of the funds in the Capital Reserve Fund shall be held and expended only in accordance with the provisions of this subsection. (f) Effective date of the levy. A tax levied under this section shall become effective on the date specified in the resolution levying the tax. That date must be the first day of a calendar month, however, and may not be earlier than the first day of the second month after the date the resolution is adopted. (g) Repeal. A tax levied under this section may be repealed by a resolution adopted by the Orange County Board of Commissioners. Repeal of a tax levied under this section shall become effective on the first day of a month and may not become effective until the end of the fiscal year in which the repeal resolution was adopted. Repeal of a tax levied under this section does not affect liability for a tax, its collection and its payment to Orange County that was attached before the effective date of the repeal, nor does it affect a right to a refund of a tax that accrued before the effective date of the repeal. Sec. 2. This act is effective upon ratification. lsg-8 enttax.exB 23 Exhibit C AN ACT TO ADD THE STATUS OF HETEROSEXUALITY, HOMOSEXUALITY AND BISEXUALITY TO THOSE CLASSIFICATIONS AUTHORIZED TO BE PROTECTED BY AN ORANGE COUNTY CIVIL RIGHTS ORDINANCE The General Assembly of North Carolina enacts: Section 1. Section 14 of Chapter 358 of the 1993 Session Laws is amended as follows: Paragraph (a) of Section 6 of Chapter 246, Session Laws of 1991, reads as rewritten: "(a) The Board of Commissioners of Orange County (hereafter "Board of Commissioners") may adopt an ordinance (hereafter "the Ordinance") to prohibit discrimination in employment, housing, and public accommodations on the basis of race, color, religion, gender, national origin, age, disability, marital status, familial status a~ veteran status, heterosexuality, homosexuality and bisexuality. The Board of Commissioners may include in the Ordinance a prohibition of language or conduct or both directed at an individual or at a group of individuals because of that individual's or group of individuals' actual or perceived race, color, religion, gender, national origin, age, disability, marital status, familial status ~ veteran statusj„ heterosexuality homosexuality and bisexuality which communicates in a threatening manner words that insight imminent lawless action or which tend to insight an immediate breach of the peace." Sec. 2. This act applies only to Orange County. Sec. 3. This act is effective upon ratification. lsg-8 hetsex.exC 24 Exhibit D AN ACT TO CLARIFY THE AUTHORITY OF ORANGE COUNTY TO REGULATE THE USE, STORAGE, DISPOSAL, LABELING, OR APPLICATION OF PESTICIDES IN AREAS SUBJECT TO REGULATION BY THE NORTH CAROLINA PESTICIDE BOARD IN EXERCISING ITS PLANNING AND ZONING AUTHORITY UNDER ARTICLE 18 OF CHAPTER 153A OF THE GENERAL STATUTES The General Assembly of North Carolina enacts: Section 1. North Carolina General Statutes § 143-465(d) is amended by adding the following sentence to the end thereto: "Notwithstanding the first sentence of this subsection, Orange County, in the exercise of its planning and zoning authority under Article 18 of Chapter 153A of the General Statutes, may, in a manner more stringent than any rule, regulation or resolution adopted by the North Carolina Pesticide Board, regulate the use, storage, disposal, labeling, or application of pesticides." Sec. 2. This act applies only to Orange County. Sec. 3. This act is effective upon ratification. lsg-8 pest.exD 25 ORANGE COIINTY BOARD OF COMMISSIONERS A RESOLIITION REQIIESTING THAT TH8 NORTH CAROLINA GENERAL ASSEMBLY ENACT LEGISLATION TO APPLY OCCIIPANCY TAXES TO FACILITIES OF THE IINIVERSITY OF NORTH CAROLINA IN ORANGE COIINTY ON THB SAME BASIS AS FOR PRIVATE HOTELS AND MOTELS BE IT RESOLVED, by the Orange County Board of Commissioners that the Board requests: 1. that the General Assembly adopt legislation in the 1997 session to revise the County's occupancy tax to apply to University facilities in Orange County on the same basis as the occupancy tax applies to private accommodations for transient occupancy; 2. that this legislation be prepared so as not to create a tax liability for the University under the federal tax codes; and 3. that the bill be prepared in consultation with University representatives in order to ensure that the latter objective is achieved, as well as in consultation with the Town of Chapel Hill and Orange County. Upon motion of Commissioner Brown Commissioner Halkiotis the foregoing adopted this the 18th day of March, 1997. seconded by resolution was I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said Board at a meeting held on March 18, 1997 as relates in any way to the adoption of the foregoing and that said proceedings are recorded in Minute Book No. 28 of the minutes of said Board. of W~Tr~SS my hand and the seal of said County, this 18th day 1997. C erk to th Board of. Co 'ssioners lsg-8 971eg2.res COUNTY OF ORANGE ALCOHOLIC BEVERAGE CONTROL BOARD 26 ' 122 HIGHWAY 70 EAST HILL580ROUGH, NORTH CAROLINA 27278 919-732-3432 Mtmars FAX: 919-732-5829 OAVIO CALDWELL PAUL R. WILLIAAIS. Cher JAN PINNEY HATTIE VANHOOK BILL THORPE. Viet Chu HOWAAO PEARSON. Gm. Algr. April 10, 1996 Mr. Moses Carey, Chairman Orange County Commission 109 Court Street Hillsbourough, N. C. 27278 Dear Mr. Carey On April 3, Z received the enclosed propcsal from Joe Wall, Executive Director of N. C. Association of ABC Boards. The proposal is an initiative by the Wayne County ABC Board for passage of legislation to restructure the state excise taxes as it is related to beer, wine and spirituous liquor. The material is self explanatory so I won't repeat what it has to say. To sum up the redistribution proposal, the local ABC Boards feel that the surcharge we pay to the State Commission ts.60 per case) which provides.f or their annual operating budget should be shared by the beer and wine industries. Currently, the surcharge paid by local 9oards provides for 100% funding of the State ABC Commission. Eighty five percent of the work load performed by the State Commission is related to regulating the beer and wine industries; for this they contribute nothing. As stated in the proposal, the local Boards were asked to seek the support of County Commissioners and local legislators. This proposal was discussed at the Orange County ABC Board meeting held April 9, 1996. The ABG Board unanimously ageed to draft a letter to the N. C. Association of ABC Boards stating our support for this effort. However, due to the time contraints mentioned in the proposal and the fact that Yt is the short session of the upcoming legislature, we have chosen to mail this material to you and ask f or your support. Perhaps, if the :ounty Commission is so inclined, a letter fro~a thQ Commission to the K. C. Association of ABC Boards and the local legislators could be effective. If you have any questions, please feel free to contact me. Sincerely, Z ~.-c,~~ Howard Pearson, General Manager 1 ~ .~ ~ C... , J ~ 7 s 27 NORTH CAROLINA ASSOCIATION OF ABC BOARDS Post otr,~e aox 2021 Raleigh, N. C. 27602 (9191 831-4463 To: Local County and Municipal ABC Boards From: Joe Wall, Executive Director, N. C. Association of ABC Boards Date: April 1, 1996 Re: Alcohol Excise Tax Redistribution Proposal At the Association's Winter Meeting in Pinehurst last month, the enclosed proposal was pr:srrted by +he Wayne County ABC Board -to the Association's Board of Directors. ;'}~~e proposal calls for the passage of legislation to redistribute the 2$ % alcohol excise tax in a manner that would provide additional revenue to the local ABC boards. The proposal also calls for malting up the lost revenue to the State by increasing the tax on beer and wine. The Board of Directors directed that the proposal be mailed to the local ABC boards for their review and comment. Please let me have your comments as soon as possible. *** ~ r 28 POINTS OF INTEREST BAIL~(E]VT (85~ pen eltse) Pais eon,t~t~tons bon e.ton.ing anal deP,i.vet..ing ~,;:quon .to Zoe.a„e. ABC Boards. BAILJ~(ENT SllRCNARGE (60~ pen case) Pay6 Son .the anrtclu,P, openati.ng budget as .the S.ta,te ABC Comm.c;.ds.~on. EXCISE TAX ($1.17): Loca,~ ABC Boat payb on a $8.50 bo-ttP.e os P.~quon. ' BEER S WINE PERb(ITS: Axe .cabued Son .Y.i.se and are no.t nequilced .to be renewed event' yeah, a.6 ABC pPJtmi.td cute. (Bleaun-Sagging, Spe~i,a,C. Oeca.as.ton, di,ixed Sevenage) . ~8b R eta,ined Snom .the 2 8 $ Exei,s e Tax , wouP_d b e .Lt.un.s S erred .i,n tihe pnev~.ou6 Sonmc~a .into ~th.e Loca,e. boanrl ma~tFt-up a.Long w.i,th .the $25, 000.00 .that .c.s ne,ta,ined S~tom .the S.ta.te ABC Comm.i,6a~.on Budget. The pn~,ee on a ba.ttCe o6 ~.i.quon wouP_d no.t change. NO STATE EXCISE INCREISE ON BEAR ~ LVINE SINCE 1969. Loca.L ABC 8oands have eomp~eteP~j Sanded .the Strcte Comm.i,ss.Lon (? . 8 m ann::.::.~ BudgP,t s.enee 1982. Glhi.Le 85$ os -the Sate Comm.c;s~~.on's wonfz,eoad ;,~ .cn ;.r:z anea.s os bee~c and wine. The purpose Son .the es.tab.~,i.ahmen.t os .the ~oca,~. op.ti..on ABC System ,i.rt 1..935 wa.6 ~to pnov.cde a source os revenue Son .~ocuc.L government. STATUES OF INfcRFST 18 B- 2 0 8 ABC Conn~ia.e.io n B o ndb and F und6 ~,, Spee,i.a.C Fund - A.Q,P. mor„i.eb deni.ved ~ncr~ tike co.~.ecti.on o6 Ba.i,ement Seveehange.a and Ba,t~-ent bha,c:L be d2pos.c,ted .cn tine ABC Co-mn.i.d.6~.on Fund. B. ABC Commida~.on Budget 1994-1995 1 , 801, 114.00 Cen,~i.6~ed 1, 913 , 0 3 5.0 0 Auzkoiri.z ed 10 5-113 - 8 0 Bxei,b a Taxed on 6 e,¢JC, w,uce and li.quon 105-113-82 ~-i.dt~c.rbuti.on o~ pa~c,t o~ Beek and wine Taxed 18B-805 ~.ia.tn,i.6uti.nn o~ 1Zevenue ,~. won.fiing c,ap.i,ta.~.. NOKTN CAROLINA A$C COI~WTSSION RULES TO4:02R.0902 ~taintenccnee o~ wanking eap.ct~ A/ wonfzi.ng cap.itae 29 .. 30 SUGGESTED PRESENTATION FOR 28% EXCISE TAX REDISTRIBliTION PROPOSAL STEP 1: Call a special Meeting with local ABC Board tilembers ?. Use attached briefing on the "Alcohol Excise Tax" to explain this proposal. B. Emphasize: state & local governments, as well as the individual ABC Boards will benett through increased revenues. C. Seek commitment from the local ABC Board to support this proposal . D. Send a short response to the Executive Director of the North Carolina Association of ABC Boards stating your views on this proposal. E. If you concur with this proposal, it is imperative to gain the support of your local legislators. As soon as possible, you should discuss this proposal with your County Commissioners and City Managers. . STEP 2: Call a Special Meeting with the County Commissioners, local legislators, and City vianagers A. Use attached briefing on the "Alcohol Excise Tax" to explain this proposal. B. Emphasize: state & local governments, as well as the individual ABC Boards will benefit through increased revenues. C. SeeY cQmmT itmeat from the County Commissioners, City Managers and local legislators to support this proposal. D. Request the local legislators provide a letter to your local ABC Board stating their support and/or recommendations regarding this proposal. STEP 3: It is our desire to present this proposal to the l~1ay 13, 1996 meeting of the State Legislature. Therefore it is criticial we receive your letters as soon as possible, but not later than April 15, 1996. 31 ALCOHOL EXCISE TAX A REDISTRIBUTION PROPOSAL GOOD MORNING, I WOULD LIKE TO TAKE A FEw ~~t~IJTES TO DISCUSS A PROPOSAL THAT HAS BEEN RECOIviMENDED BY THE wAYNE coUN'I'Y ABC BOARD. THEY BELIEVE THIS PROPOSAL HAS GREAT MERIT AND wII,L BENEFIT NOT ONLY ALL LOCAL ABC BOARDS, BUT ALSO THE STATE & COUNTY. I AGREE! PD LIKE TO TAKE A FED MOMENTS TO EXPLAIN. .~ IF YOU HAVE QUESTIONS, PLEASE ASK THEM AT ANY T'IlviE THROUGH©L3T THE PRESENTATION. Iv'EXT SLIDE. BRIEFING OVERVIEW - HISTORICAL BACKGR0~:1ND - C NT SITUATION - PROPOSED LEGISLATIVE CHANGE - SLIIVIMARY FIRST, WE'LL QUICKLY REVIEW THE HISTORICAL BACKGROUND, SO WE ALL UNDERSTAI~tD HOW WE GOT TO WHERE WE ARE. SECOND, I'LL SHOW YOU THE CU~ZEtENT SITUATION, IN TERMS OF SALES AND REVENUES FOR TWO CATEGORIES OF ALCOHOL -LIQUOR .AND BEER & WII~E. THEN, WE'LL DISCUSS A BETTER WAY TO TAX BOTH CATEGORIES AND: .~ FINALLY, I'LL S AND TRY TO ANSG~TER ANY QUESTIONS YOU MAY SAVE. NEXT SLIDE HISTORICAL, PERSPECTIVE ~i - 193 9 -Origination of Excise Tax ~ Philosophy ~ Amount - 1975 -Limiting Proviso Deleted - 1982 -Bailment Surcharge ~ Purpose ~ Amount THE PURPOSE FOR THE ESTABLISHIviF-NT OF THE LOCAL OPTION ABC SYSTEM L'~I 1935 WAS TO PROVIDE A SOURCE OF REVEN'[JE FOR LOCAL GOVERNMENT. 1939: FIRST EXCISE TAX PLACED ON LIQUOR 8.5% - WI'I~i A PROVISO THAT THE STATE WOULD TAKE NO MORE THAN 12 OF THE NET PROFITS GENERATID BY ABC STORES. 1976: THE STATE CONSOLIDATED VARIOUS TAXES INTO AN~EXCISE TAX OF ?2.~%. AT THLS POINT, THE LIIvIlTTIl~tG PROVISO WAS DELETED. 1978: LIQUOR $,~-TI~DRII~1K SURCHARGE OF S10IGALLON. DISTRIBUTION wAS 59.00 TO LOCAL GO SAND 51.04 TO THE STATE. 1982: B?.ILMENf SURCHARGE OF 50.66/CASE ADDID TO FINANCE THE BUILDING OF THE LIQUOR WAREHOUSE AND THE STATE ABC COMMISSIONS OFFICES, AND TO FUND THE STATE ABC COMMISSIONS OPERATING BUDGET. 1983: BA-II.MENT SURCHARGE INCREASED BY 51.04/CASE TO FUND THE BUDGET OF THE ALCOHOL LAW ENFORCEMENT' DIVISION OF THE DEPT OF CRIl1~ CONTROL AND PUBLIC SAFETY. 1987: STATE EXCISE TAX INCREASID FROM 22.5% TO 28% BAII.MENI' SURCIARGE DECREASID S 1.07/CASE. ALE BUDGET TRANSFERRED TO GENERAL FUND. BAILbiEN'I' SURCHARGE TO 50.66, PER CASE. 1995 -THE SITUATION " TODAY - LIQUOR -STATUS REPORT ~ AL SALES ~- $3 5 8 MILLION ~ STATE REVENUE - $73 MILLION - BEER c~ -STATUS REPORT ~ AL SALE S - $1.2 5 BILLION ~ STATE REVENUE - $781VQLLION TO SIMPLIFY THE DATA: WHILE LIQUOR IS TAXED AT 2$°l0, BEER IS TAXED ONLY AT 50.045/BOTTLE OR 5.7°10 (AT APPROX $0.79/BOTTLE) AND WII1E IS TAXED AT $0212ITER OR 2.3% (BASED ON AN AVG RETAIL. PRICE OF $9.OOlLi~TER) PROPOSED " REDISTRIBUTION - LIQUOR -DECREASE EXCISE TAX - ~NIZ~E & BEER -INCREASE EXCISE TAX AL ALCOHOL PERMIT AS YOU CAN SEE, TIRE ARE T~tEE RECOi~~viENDATIONS. THE NEXT CHART WILL EXPLAIN THE DETAILS OF THE PROPOSAL. .. SUGGESTED EXCISt_ r AX REDISTRIBUTION State Wayne County Increase Increase Now Proposed Decrease Now Proposed Decrease Reduce Liquor Excise Tax 28% 71,000,000 10% 25,357,143 -45,642,857 710,000 (1) 253,571 (2) -456,429 Eliminate Bailment Surcharge 1,800,000 0 -1,800,000 0 25,000 (3) 25,000 Profit on Liquor ~ 0 0 250,000 (4) 706,429 (5) 456,429 6¢ Excise on Beer Can/Bottle General Fund 0 94,000,000 94,000,000 ' 0 203,162 (6) 203,162 ABC Commission Budget 0 2,000,000 2,000,000 96,000,000 96,000,000 6¢ Excise on Wine Bollle ~ 0 2,617,246 2,617,246 " 0 27,458 (7) 27,45f3 Fees From Renewable Permits 2,325,725 5,247,500 2,921,775 75,125,725 129,221,889 54,096,164 960,000 (1) Slate Excise Tax "Now" tirnes 1 (2) Slate Excise Tax "Proposed" times 1% (3) Bailment Surcharge retained (4) Current Profit from sales (5) Projected Profit with reduced Excise Taxes (6) Projected return of Excise Tax from increase in Beer Tax (7) Projected return of Excise Tax from increase ire Wine Tax " 23.75% is distributed back to localities 62% unforlified f~ 22% fortified collections distributed back to localities 1,215,620 255,620 w a~ Revised 3/1ti/9t; 37 SUMMARY A 1 - A - MORE EQUITABLE - ABC BOARDS BENEFIT - INCREASED STATE/COUNTY REVENUE S MORE EQUITABLE: NO STATE EXCISE TA.X INCREASE ON BEER & Wl~'E SINCE 1969. AS LAST TWO SLIDES DEMONSTRATE, GROSS DISPARITY IN TAX RATE CL~2.RENTLY EXISTS. SINCE 1982 LOCAL ABC BOARDS HAVE COMPLETELY FUNDED THE STATE ABC COMIvIISSION ($1.8M ANMJAL) `VHII,E 85% OF STATE COMMISSIONS WORKLOAD IS IN THE AREAS OF BEER AND WIIv'E. LOCAL ABC BOARDS BIIVEFIT: 50% DECREASE IN EXCISE TAX WILL BE USED TO FUND MUCH NEEDED STORE CONSTRUCTION, EQUIPMENT REPLACEMENT, AND OTHER CAPITAL Il~ROVEMENTS. EXCESS DOLLARS WILL GO TO COUNTY DISTRIBUTION ON A SEMI-A.NNtJAL BASIS. LNCREASE STATE 8t COLTNIY REVENUES: UNDER THIS PROPOSAL, STATE REVENtES WILL INCREASE > 61% WHILE THE COUNTIES WILL REALIZE AN INCREASE OF > 27%. THIS IS CLEARLY AWIN -WIN PROPOSAL FOR THE STATE AND LOCAL GOVERNMENTS. HOWEVER, IT IS OBVIOUS THAT THE COST WILL BE BORN BY T"rIE BEER AND WLNE II~TDUSTRY. THERE IS NO DOUBT THEY WILL GENERATE CONSIDERABLE ENERGY TO STOP ANY LEGISLATION OF THIS NATURE. I BELIEVE W-E HAVE DEMONSTRATED A FAIR AND EQUITABLE SOLUTION TO A DIFFICULT SITUATION. I HOPE WE CAN COUNT ON YOUR SUPPORT. SUBJECT TO YOUR QUESTIONS, THIS CONCT.UDES MY PRESENTATION. THANK YOU. 38 CONSERVATION TRUST ~ FOR NORTH CAROLINA March 12, 1997 Mr. William L. Crowther chairman, Board of County commissioners orange County Po Box 8181 Hillsborough, NC 27278-8181 Dear Mr. Crowther: we request support by the orange county Commissioners for proposed state legislation co-sponsored by your districts Senator Ellie Rinnaird, which will increase the financial incentives for private landowners who donate land or interest in land for public-.interest conservation purposes. As the attached ~fact sheet~• explains this amendment will increase the state income tax credit for land and conservation easement donations from the current $25,000 cap to $100,000 for individuals and $250,000 for corporations. Orange County~s open space protection initiatives will benefit from the increased state income tax incentive and inducement for gifts of conservation and recreational lands. The companion bills introduced in both the state Senate and House will (1) increase the state income tax credits as an incentive for donating conservation lands and easements (as recommended by the NC Coastal Futures Commission, the NC Year of the Mountains commission, and the NC General Assembly~s Environmental Review Commission in the 1996 and 1997 sessions); and (2) would establish a small grant-in-aid program within the NC Department of Environment, Health, and Natural Resources to qualified private land conservation organizations to defray costs of arranging and receiving donated lands/easements and to help establish a network of protected riparian buffers, greenways and natural areas. The bills have wide bipartisan support and no indication of opposition. Representatives of the NC Association of County Commissions have indicated their support. The bills have not yet been scheduled for committee hearings. we believe that passage of these bills will be a major advantage for local goverrunents and land conservation organizations across the state, in promoting and encouraging nonregulatory means to protect important natural areas, riparian corridors, greenways, local parks and recreational areas, and other conservation lands. This legislation will be a most helpful supplement to the States new Clean water Management Trust Fund, Parks and Recreation Trust Fund, and Natural Heritage Trust Fund by promoting more donations of land and helpingtwith conservation education, planning, and costs of arranging gifts of land. We ask for your County Commissions support for this proposal and ask that you express that endorsement to your State General Assembly delegation. Please call me if you want more explanation. sincerely, ~n/ ~~ C~C~ Charles Roe, CTNC Executive Director cc: Marvin Collins, Planning Director enclosures POST OFFICE BOX 33333 • RALEIGH, NC 27636-3333 • rHC~e 9t9-Sz8-4199 • F,~r 9t9-Sz8-4508 • entnit cmcC~mindspring.com E%PLANATION OF CONSERVATION TA% CREDIT LEGISLATION N.C. GENERAL ASSEMBLY, 1887 SESSION SENATE BILLS 176 (structure) and 176 (appropriation) lead sponsors Sen. E. Sinnaird and H. Horton HOUSE BILLS 260 (structure) and 241 (appropriation) lead sponsors Rep. L. Gray and F. Mitchell 39 PURPOSE: To increase the state income tax credit awarded to private property owners who voluntarily donate land or easements for conservation purposes. Current state law provides a maximum of $25,000 in income tax credits for each land conservation gift made to public agencies or qualified not-for-profit, private conservation organizations. (The credit is based dollar-for-dollar up to 25% of the appraised value of land gift, but no more than $25,000 per gift. Any unused portion of the credit can be carried over by the taxpayer for five succeeding years) The bill (SB 176 and HB 260) will increase the maximum credit to $100,000 for individual donors and $250,000 for corporate donors. The appropriation bill (SB 175 and HB 241) provides funds to the NC Department of Environment, Health and Natural Resources to: (s) cover program information and administrative costs to review and certify donated properties as qualified for the required public benefits for park, public recreation, and other land conservation purposes; and (b) establish agrant-in-aid program ($300,000 annually) to cover expenses of qualified, private conservation organisations incurred in arranging land and easement donations and managing or monitoring those properties. LEGISLATIVE ORIGINS: Thss legislation has been recommended by the Governor's Coastal Futures Commission and the Year of the Mountains Commission. It was recommended in the Governor's Coastal Agenda. It is recommended by the joint House-Senate Environmental Review Comrr,iaaion. It is supported by the NC Department of Environment, Health, and Natural Resources. It is supported by North Carolina business and industry, by local government associations, and by environmental organizations. PROGRAM HISTORY: The state income tax credit for sand conservation was first enacted in 1983 (with a $5,000 maximum credit). The cap was raised to $25,000 by the General Assembly in 1989. Tn the period from 1983-88 ($5,000 cap) 37 land donations (average of 6 gifts per year) qualified for tax credits (total of 2,383 acres valued at $b,642,000); and from 1989-95 ($25,000 cap) 95 land donations (average of 13.6 each year) qualified for tax credits (a total of 23,714 acres valued at $34,264,000). [Note that the maximum tax credit allowed is 25`k of the value of the property donated, and, therefore, the current credit related revenue reduction is less than $300,000 per year for conservation lands annually donated for public benefit valued at $1,210,000. By DEHNR calculations, the tax credit program has delivered a 13:1 value to the public, with $13 in donated land values for every $1 of income tax credits.] The NC DEHNR has no funded staff positions to fulfill its obligations to review and approve applications for the tax credit, or to promote and explain the program. RATIONALE FOR THE CREDIT INCREASE: State and local public agencies and a statewide network of private, non-profit land conservation organizations are responding to the rapid destruction of North Carolina's natural areas and rural landscapes with programs designed to encourage voluntary conservation by private landowners. We need alternatives to relying on land use regulations or public purchases at full market value of all lands important for protection of river natural corridors, natural wildlife habitats, parks and greenways, beach access, scenic and open space landscapes, and farmlands in urban areas. New state programs have established funds to acquire and protect important environmental lands, such as the Clean Water Management Trust Fund, the Natural Heritage Trust Fund, the Parks and Recreation Trust Fund, and Wetlands Restoration Fund. Those public funds can go further when landowners are willing to sell for less than the full property value (i.e., partially 40 donated). Increased tax-reducing incentives can be attractive to many private landowners and acost- effective way to encourage protection of natural resource areas with great public benefits. Owners of large land areas or properties highly appreciated in value often prefer to donate all or part of their (ands for conservation purposes, as part of family estate planning, to escape high capital gains taxes, or to preserve lands- cherished by their families. Conservation donors are entitled to federal income tax deductions. North Carolina can encourage more voluntary donations by increasing the state income tax incentives. The relatively low cap on the current tax credit is not attractive to major landowners. The forty largest private landowners in North Carolina hold approximately 3.25 million acres, but virtually none have yet donated property for conservation purposes. Higher tax credits may encourage them to donate more and higher-value conservation lands or easements. CONSERVATION EASEMENTS, alternatives to public acquisition: Conservation easements, which are permanent restrictive covenants attached to property deeds and prohibit certain kinds of development, have proven to be advantageous alternatives to acquiring full-title to properties for public lands. Conservation easements allow environmentally sensitive lands to remain in private ownership and continue to pay local property taxes based on "current use" (not speculative development) value assessment. Because easements have little impact on the local tax base, they are more desirable for local governments. Conservation easements are attractive to many private landowners and are being increasingly used in many parts of North Carolina to protect natural and scenic areas, scenic roadways like along the Blue Ridge Parkway, or along rivers and streams. In many cases, the tax reductions gained by private landowners who donate conservation easements allow families to avoid unwanted development pressures and keep cherished land in private family ownership. PRIVATE LAND TRUSTS, alternative to government land purchases: National conservation organizations, like The Nature Conservancy, have been active in acquiring exceptional natural areas in North Carolina's mountains and coastal regions. The recent establishment of a statewide network of nearly twenty private land conservancies (known as 'land trvsts'~ operating at the local and regional level, provide the means for protecting lands of greatest interest and concern to local communities. Many landowners prefer to arrange their conservation management agreements with private land trusts, and with special-focus groups like the NC Wildlife Habitat Trust, Ducks Unlimited, and Trout Unlimited local chapters. 1~ocs3l Land trusts are placing emphasis on protecting land areas using conservation easements, as a more cost-effective and often more popular alternative to land purchases. Although most local land trusts in North Carolina are only a few years old, they have already protected more than 42,000 acres of land with conservation easements. Private land trusts are entirely supported financially by donations from the general public and private foundations. We expect that the local sand trusts will take a primary rnle in prntecting lands along the rivers and wetlands of the state. But each easement and land gift has a substantial cost to a land trust in terms of staff and volunteer time, legal and suivey~vrork,-resource inventories, appraisals, insurance, and long-term management costs. The ezpenses, for receiving and monitoring donated land or easements are seldom less than $5,000-8,000 per tract, and often more. WHY ENACT TSI9 LEGISLATION? The increased state income tax incentives for gifts of land and easements for conservation purposes is acost-effective and popular means to encourage voluntary and non-regulatory protection of North Carolina's most significant environmental resources. The actual value and public benefits of donated conservation Iands far exceeds the cost to the general tax revenues of the state. The increased income tax credits and the modest appropriation for grants-in-aid to private land conservation organizations will multiply the donations of conservation easements and land. This legislation promotes private initiatives and public/private partnerships for land conservation. Enactment will provide a vital step toward encouraging more voluntary protection of North Carolina's natural heritage and environmental resources. r LAW OFFICES COLEMAN, GLEDHILL & HARGRAVE A PROFESSIONAL CORPORATION 129 E. TRYON STREET P. O. DRAWER 1529 HILLSBOROUGH, NORTH CAROLINA 27278 919-732-2196 FAX 919-732-7997 May 1 8, 1 9 9 8 VIA FACSIMILE AND U.S. MAIL Representative Joe Hackney Representative Verla C. Insko Senator Eleanor Kinnaird Senator Howard Lee State Legislative Building Raleigh, North Carolina 27611 RE: Legislative Matters Dear Representatives and Senators: 41 FROM THE DESK OF GEOFFREY E. GLEDHILL Enclosed is a package of legislative issues of interest to the Orange County Board of Commissioners. As is their custom and at your request, the Board of Commissioners held a public hear-ing on these legislative matters on May 6, 1998, after due advertisement. Further, they discussed legislative items during several meetings prior to May 6, 1998. No one spoke in opposition to any of the matters included in the resolution and the Board of County Commissioners voted unanimously to ask your support for these legislative matters. So far as can be determined from the local response to the proposed local acts, none are controversial. As you can see, most of the matters of interest are pending or otherwise are under consideration presently by the General Assembly. Most also have the support of the North Carolina Association of County Commissioners. As to the local acts requested, the first would enable Orange County and its school boards to construct certain school buildings using the alternative delivery system described in the bill. I am informed this system is working well in Johnston County and has saved a considerable amount of public money. The second local act would add Orange County to the growing list of counties in North Carolina that have the ability to participate in the acquisition of land in Orange County by cities and towns located outside of Orange County. Orange County's consent would be required for any such acquisition. The third local act would add Orange County to Senate Bill 594 (presently Cabbarus, Cumberland, Franklin and Johnston 42 Representative Joe Hackney Representative Verla C. Insko Senator Eleanor Kinnaird Senator Howard Lee Page 2 May 18, 1998 Counties are included in the coverage of S.B. 594) which will authorize the conduct of a local referendum on a 1~ local option sales tax, the proceeds of which would be used for school capital and which tax, if passed by a referendum, would exempt food. The last local act requested would expressly authorize Orange County to regulate the emission of pollutants or contaminates in the same manner and to the same degree as cities. Increasingly, development in Orange County begins by the clearing of forest land, the remnants of which are frequently bulldozed into piles and then burned. Orange County would like the express power to regulate the burning portion of this activity. Thank you for your help with these legislative matters. I offer any help I can provide in the legislative process. Please call me if I can help. Very truly yours, GLEDHILL & HARGR.AVE, P.C. rey E/. Gl GEG/lsg Enclosure xc: Margaret W. Bro n, Chair Bill Crowther Moses Carey, Jr. Alice Gordon Stephen Halkiotis Orange County Board of Commissioners John M. Link, Jr. C. Ronald Aycock, Esquire, Executive Director, NCACC lsg-13 ocleg.ltr 43 NORTH CAROLINA ORANGE COUNTY RESOLUTION REGARDING LEGISLATIVE MATTERS BE IT RESOLVED by the Board of Commissioners of Orange County that the Board hereby requests the Senators and Representatives representing Orange County to support the following legislative matters: 1. House Bill 271. This bill would provide for the reimbursement to public school administrative units of sales tax paid by those units in the same manner and for the same purposes as the law provides for North Carolina counties and cities. House Bill 271 was approved by the House of Representatives in the 1997 regular legislative session but has not been approved by the Senate. 2. The passage of a bill calling for the study of the - practical and fiscal impacts on public school administrative p1=-units of Chapter 1997-379 of the Session Laws (House Bill 448), which Act requires county public school administrative units to impound vehicles confiscated from repeat DWI offenders. 3. The passage of a bill calling for the study of -~ additional property tax discounts for the elderly to be ' 1~ undertaken, however, only in the context of a study of property tax exemptions generally and their impact on the property tax base. 4. The passage of Statewide legislation which would require the North Carolina Pesticide Board to adopt regulations requiring notice of proposed applications of pesticides in a manner reasonably calculated to give notice to persons using the 44 property to be treated with pesticides and in a manner reasonably calculated to give notice to landowners adjoining the property to be treated with pesticides. BE IT FURTHER RESOLVED that the Board of Commissioners of Orange County supports: 1. The North Carolina Association of County Commissioners in its support of the passage of a Statewide local option to sales tax, (which would exempt sales of food), the proceeds of ~~ which would be shared by counties and municipalities, be used only for capital projects, be distributed on the basis of point of sale, be levied only upon a local referendum which approves the levy of the tax. 2. The North Carolina Association of County Commissioners in its support of Statewide legislation to increase the facilities fee and the offices fee under N.C. Gen. Stat. §§ 7A- 304, 305 to help offset the cost to counties of providing court rooms, judicial offices, facilities for the clerks of court, additional court bailiffs, court facility security systems and providing for probation officers in or near other court facilities, the need for which has risen dramatically and will _ G continue to rise dramatically. 3. The North Carolina Association of County Commissioners ~~~in its support of Statewide legislation to increase to $25,000 ',,_L 1~0'~~ both the exclusion and the income threshold to the property tax Homestead Exemption; provided that the State reimburses local ~1' `~ governments 1000 of the $8 million Statewide loss to local ~l governments as the result of the increase in the Homestead ~/"1 45 Exemption or that the State reimburses local governments for half of all revenues lost to local governments because of the Homestead Exemption. BE IT FURTHER RESOLVED by the Board of Commissioners of Orange County that the Board hereby requests the Senators and Representatives representing Orange County to introduce and support the following legislative matters: 1. AN ACT TO ASSIST ORANGE COUNTY, THE ORANGE COUNTY BOARD OF EDUCATION AND THE CHAPEL HILL-CARRBORO BOARD OF EDUCATION WITH THE EXPEDITING OF PUBLIC SCHOOL FACILITIES (Exhibit A to this '~~ Resolution). ENT OF CERTAIN COUNTIES BEFORE 2. AN ACT REQUIRING THE CONS LAND IN THOSE COUNTIES MAY BE CONDEMNED OR ACQUIRED BY A UNIT OF ~fC. LOCAL GOVERNMENT OUTSIDE THE COUNTY (Exhibit B to this Resolution). 3. AN ACT TO AUTHORIZE CERTAIN COUNTIES TO LEVY ONE-CENT ~~ LOCAL SALES AND USE TAXES FOR PUBLIC SCHOOL BUILDINGS (Exhibit C to this Resolution). 4. AN ACT AMENDING NORTH CAROLINA GENERAL STATUTE § 153A- 445 (MISCELLANEOUS POWERS FOUND IN CHAPTER 160A) TO AUTHORIZE ~~ ORANGE COUNTY TO REGULATE BY ORDINANCE THE EMISSION OF POLLUTANTS OR CONTAMINATES IN THE SAME MANNER AND TO THE SAME DEGREE AS CITIES ARE SO AUTHORIZED AS PROVIDED IN N.C. GEN. STAT. § 160A- 185 (Exhibit D to this Resolution). Upon motion of Commissioner Halkiotis seconded by Commissioner Carey the foregoing resolution was adopted this the 6th day of May 1998• 46 I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of said Board at a meeting held on a 1998 as relates in any way to the adoption of the foregoing and that said proceedings are recorded in Minute Book No. ~ ~ of the minutes of said Board. WITNESS my hand and the seal of said County, this ~/d Th day of 1998. Clerk to t e Board of Commissioners lsg-12 leg.res ~_.~_, ~~:~ ~-.- .~ i-z~:, 0 47 Exhibit A AN ACT TO ASSIST ORANGE COUNTY, THE ORANGE COUNTY BOARD OF EDUCATION AND THE CHAPEL HILL- CARRBORO BOARD OF EDUCATION WITH THE EXPEDITING OF PUBLIC SCHOOL FACILITIES WHEREAS, Orange County is faced with the critical need for school facilities created by a dramatic growth in student population; and WHEREAS, the Orange County Board of Commissioners, the Chapel Hill-Carrboro Board of Education and the Orange County Board of Education have jointly approved and funded a Capital Improvements Plan - 1997-2007 which includes plans for the construction of school facilities to meet the dramatic growth in student population in Orange County; and WHEREAS, the Orange County Board of Education has implemented a model facilities plan using the Unitary System Approach (USA) to design school facilities that are educationally effective and economically efficient; and WHEREAS, the Chapel Hill-Carrboro Board of Education will consider using the Unitary System Approach to design school facilities; and WHEREAS, the Orange County Board of Education will competitively bid the USA school design under the separate prime bid laws of North Carolina and will develop certain cost parameters based on the USA concept; and WHEREAS, Orange County, the Chapel Hill-Carrboro Board of Education and the Orange County Board of Education desire to explore alternative approaches to expedite the construction of 48 school facilities that could assist in meeting the critical needs for school facilities; and WHEREAS, the General Assembly reaffirms its commitment to enhance public education and to encourage innovation by public officials in meeting the critical need for school facilities; Now, therefore, The General Assembly of North Carolina enacts: Section 1. Notwithstanding the provisions of Article 8 of Chapter 143 of the General Statutes, Orange County, the Chapel Hill-Carrboro Board of Education and the Orange County Board of Education may select and negotiate with separate prime contractors to build the Unitary Systems Approach (USA) model school plan if the unit of government bidding and contracting for the school construction determines that using the selection and negotiations processes instead of competitive bidding will expedite the project, create an effective construction team, and control costs, quality and schedule. Section 2. This act shall apply to construction of an elementary school in central Orange County in the Orange County School District, a middle school in the Chapel Hill or Carrboro • area in the Chapel Hill-Carrboro School District and a high school in central Orange County in the Orange County School District. If a unit of government authorized by this act uses the USA method for the construction of any of the schools identified here, that unit of government will report to the General Assembly the net price per square foot for each 49 project completed using the USA method at the completion of each project using the USA method. Section 3. This act is effective when it becomes law and expires on June 30, 2002. GL\TERAL ASSEMBLI' OF NORTH CAROLINA so 1997 SESSION S.L. 1997-37 HOUSE BILL 7=J AN ACT TO ASSIST THE JOHNSTON COL:\TY BOARD OF EDUCATION WITH THE EXPEDITI~+G OF PUBLIC SCHOOL FACILITIES. Whereas, Johnston Count~• is faced with the critical need for school facilities created b}- an unusual growth ~in student population: and Whereas, the Johnston Count~~ Boa3 of Education and the Johnston County Board of Commissioners ha~~e joincl~• approved and funded a School Facilities 2000 building program; and Whereas, the Johnston County Board of Educations, faced ~L~ith the critical need for school facilities, has implemented a model facilities plan using the Unitarti• System Approach (USA) to design school facili:ies that are educationally erective and economically efficient; and Whereas, the Johnston County Board of Education has competitivel~~ bid the USA school design under the separate prime eid laws of North Carolina and has developed certain cost parameters based on this L: SA concept: and Whereas, the Johnston Count~• Board of Education desires to exalore alternative approaches to expedite the construction of school facilities that could assist in meettng the critical need for school facilities; and Whereas, the General Assembly reafnrms its commitment to enhance public education and to encourage inno~'ation by public officials in meeting the critical need for school facilities; Now, therefore, The General Assembly of North Carolina enacts: Section 1. Notwithstanding the prot-isions of Article 8 of Chapter 143 of the General Statutes, the Johnston County Board of Education may select and negotiate with separate prime contractors to build the Unitary System Approach (~JS model school plan if the Johnston Count~• Board of Education determines chat using the selection and negotiations processes instead of competitive biddine ~viil expe i e the protect, create an effective conscrtf"ccion team, and control costs, quality, and schedule. Section 2 This act shall apply co constructiorr~~of~an elementary school at McGee's Crossroads~~n elementary school in Benson,`~'and an elementary/middle school in West Johnson County. The Johnson County Board of Education shall report to the General Assembly the net price per square foot for each project at the completion of each project. Section 3. T;:is act is effective when it becomes law and expires on June 30, 2000. In the General Assembly read three times and ratified this the 24th day of April, 1997. s/ Dennis A. Wicker President of the Senate s/ Harold J. Brubaker Speaker of the House of Representatives Exhibit B 51 AN ACT REQUIRING THE CONSENT OF CERTAIN COUNTIES BEFORE LAND IN THOSE COUNTIES MAY BE CONDEMNED OR ACQUIRED BY A UNIT OF LOCAL GOVERNMENT OUTSIDE THE COUNTY The General Assembly of North Carolina enacts: Section 1. G.S. 153A-15(c) reads as written: "(c) This section applies to Alamance, Alleghany, Anson, Ashe, Bertie, Bladen, Brunswick, Burke, Buncombe, Cabarrus, Caldwell, Camden, Caswell, Catawba, Cherokee, Clay, Cleveland, Columbus, Craven, Cumberland, Currituck, Davidson, Davie, Duplin, Durham, Edgecombe, Fosyth, Franklin, Gaston, Graham, Granville, Greene, Guilford, Halifax, Harnett, Haywood, Henderson, Hoke, Iredell, Jackson, Johnston, Lee, Lincoln, Macon, Madison, Martin, McDowell, Mecklenburg, Montgomery, Nash, New Hanover, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Polk, Richmond, Robeson, Rockingham, Rowan, Sampson, Scotland, Stanly, Stokes, Surry, Swain, Transylvania, Union, Vance, Wake, Warren, Watauga and Wilkes counties only." Section 2. This act is effective when it becomes law. ti; 4 i ~ ! a~ r ~f< L-~-__ ..-...~. .. 9,.~ ,..~ ,a ~.~ 'J r~- , .;~.; r"~~;,`: ~"~ fi~~ t : r ; , r ~,- ~ :n_ ..., .~ . Ni. ~.:: .: ~.~• :1 '-~ - ~~r~<. ti Vii" ~ ~ 3N t ~'`` • • • ~ 163A-4 52 COL'\TIES ti 1 ~3A-17 ARTICLE Z. Definitions and Statutory Construction. § 153A-4. Broad construction. CASE NOTES Amendment to county zoning or- dinance constituted a valid legisla- tive prerogative to change the sanitazy landfill use from a "__special use permit" categor}• to a "use by right under pre- scribed conditions" category and that section of the county zoning ordinance, which allowed county zoning adminis- trator to approve the county's permit application for the siting of a landfill. ~c•as constitutional and lawful on its face. County of Lancaster v. Mecklenburg County, 334 N.C. 496, 434 S.E.2d 604 (1993). Cited in blazeady v. Cit}• of Winston- Salem. 342 '_1.C. 708, 467 S.E.2d 615 i 1996 ~; Three Guys Real Estate v. Haznett County, 345 \.C. 468, 480 S.E.2d 681 (1997). ARTICLE 2. Corporate Powers. § 153A-15. Consent of board of commissioners necessary in certain counties before land may be condemned or acquired by a unit of local government outside the county. (a) ~'otwithstanding the provisions of G.S. 133A-159, Article 11 of Chapter 160A of the General Statutes, G.S. 130-130, Chapter 40 of the General Statutes, or any other general law or local act confer- ring the power of eminent domain, before final judgment may be entered in any action of condemnation initiated (or in the case of Article 11 of Chapter 160A, before a final condemnation resolution is adopted) by a county, city or town, special district, or other unit of local government which is located wholly or primarily outside another county, whereby the condemnor seeks to acquire property located in the other county, the condemnor shall furnish proof that the county board of commissioners of the county where the land is located has consented to the taking. (b) Notwithstanding the provisions of G.S. 153A-15S, Chapter 160A of the General Statutes, Article 12 of Chapter 130 of the General Statutes, or any other general law or local act conferring the power to acquire real property, before any county, cit}- or town, special district, or other unit of local government which is located wholly or primarily outside another county acquires any real prop- erty located in the other county by exchange, purchase or lease, it must have the approval of the county board of commissioners of the county where the land is located. (c) This section applies to Alamance, Alleghany, Anson, Ashe, Bertie. Bladen, Brunswick, Burke, Buncombe, Cabarrus. Cald~cell, Camden. Caswell, Catawba, Cherokee, Clav, Cleveland, Columbus, Craven, Cumberland, Currituck, Davidson, Davie, Duplin, Durham, Edgecombe, Fars~-th, Franklin, Gaston, Graham, Granville. Greene, 95 .. f• .. r, -. ---_-.._ ___. ... .__...._.___..._..-_._.__.._~_._._ 53 - 153A-1S 199. CL•~It'L~TIl"E SL'PYLE~IE\T ~153A-1S ;:~ ~,~:4::a ~••: -; ; ~ ~- •ei " ' Guilford. Halifax, Harnett, Ha~-~~-ood, Henderson, Hoke, Iredell, Jackson, Johnston, Lee. Lincoln, Alacon, Madison, Alartin, \IcDo«-ell. Alecklenburg, A~Iontaomery, tiash, New Hanover. Onslow, Pamlico. Pasquotank, Pender, Perquimans, Person. Pitt. Polk, P,ich- mond, Robeson. Rockingham, Rowan, Sampson, Scotland, Stanl}•, :. ~ Stokes, Surr~•. Swain, Transyh•ania, Union, Vance, ~j'ake, V~'arren, ~~•atauga, ~t~ilkes, and Yancey counties only. This section does not ~~ "j apply as to any: ;.-; (1) Condemnation; or ~> ? i 2) acquisition of real property or an interest in real property `~ ~; b~- a city where the property to be condemned or acquired is within :: F the corporate limits of that city. (1981, c. 134, ss. 1, 2; c. 270, ss. 1, _~ 2: c. 2S3, ss. 1-3; c. 439, s. 1; c. 941, s. 1; 1981 (Reg. Sess., 1982), c. :_~ 1150, s. 1; 1959 iReg. Sess., 1990), c. 973, s. 1; c. 1061, s. 1; 1991, c. {;~ 615, s. 3; 1991(Re~. Sess., 1992), c. 790, s. 1; 1993 (Reg. Sess., 1994), <:j c. 624, s. 1; c. 62a, s. 1; 1995 (Reg. Sess., 1996), c. 681, s. 1; 1997-164, s. 1; 199.-263, s. 1.) Local Modification. - I~annapolis: '-~y7-295. For additional local modifications to ,:.._ section. se<_ the main volume. Effect of ~cnendmeats. -The 1995 P.?~. JEa.. 1~90~ amendment. effecti~•e Ju.^.e °_1, 1995. insened ".~lle;hany", ~:::-}-", and °Zt'atauga" into the list of counties in subsection ~ci. _ssion La~c•s 199'-104, s. 1, effective June 9, 1997• substituted "fit"ilkes, and Iancev" for "and R"ilkes" in the list of counties in subsection (ci. Session Lags 1997-263, s. 1• enecti~•e Jul}• 2, 1997, added:4lamance, Caba_^.vs, Camden, Cherokee. Clay, Craven. Currituck, Edgecombe, Greene, Guilford, Halifax, Macon, \ash, Pamlico, Pasquotank. Perquimans, Pitt, Polk, Richmond, and Stanly to the list of counties in subsection ic). :ARTICLE 3. Boundaries. § 153A-18. Uncertain or. disputed boundary. i a) If t~~o or more counties are uncertain as to the exact location of the boundary betx~een them, they may cause the boundary to be surveyed, marked, and mapped. The counties may appoint special commissioners to supervise the surveying, marking, and mapping. A commissioner so appointed or a person surveying or marking the boundary mar enter upon private property to view and survey the boundary or to erect boundary markers. Upon ratification of the sun•ey by the board of commissioners of each county, a map showing the surreyed boundary shall be recorded in the office of the register of deeds of each county in the manner provided by la~v for the recordation of maps or plats and in the Secretary of State's office. The map shall contain a reference to the date of each resolution of ratification and to the page in the minutes of each board of commissioners where the resolution may be found. Upon recorda- tion, the map is conclusive as to the location of the boundary. i b) If two or more counties dispute the exact location of the boundary between them, and the dispute cannot be resolved pursu- ant to subsection ia) of this section, any of the counties may apply to a superior court judge ~vho has jurisdiction pursuant to G.S. 7A-47.1 or i A-48 in any of the districts or sets of districts as defined in G.S. -41.1 in «~hich any of the counties is located for appointment of a 96 i~ ~J • ,~ ~~ .:~~~ ~ .:. • • r, f i Exhibit C 54 AN ACT TO AUTHORIZE CERTAIN COUNTIES TO LEVY ONE-CENT LOCAL SALES AND USE TAXES FOR PUBLIC SCHOOL BUILDINGS Exhibit C NORTH CAROLINA GENERAL ASSEMBLY AMENDMENT Senate Bill 594 AMENDMENT N0. (to be filled in by Principal Clerk) Page 1 Date •1998 Comm. Sub. [YES] Amends Title [NO] of 1 moves to amend the bill on page 1, lines 5 and 6, by deleting the words "Cabarrus, Cumberland, Franklin and Johnston" and replacing them with the words "Cabarrus, Cumberland, Franklin, Johnston and Orange;" _ SIGNED Amendment Sponsor SIGNED Committee Chair if Senate Committee Amendment 55 ADOPTED FAILED TABLED /i L/ JJ ~•JJ ~J:J ~/J r vv v.l ~. .. 1 ~ . ~ _ .. .. ~ •_. 56 L . ~ - .~ ~ ~ .GENERAL ASSFIVIT3LY OF~NOx~'H CAROLINA .~. = ;:~ ~ 1 i.+ y "~ ~r ~ ;. SESSION 1997. -' ~ • ~ , „ ,, ..,,:J x Z w. SENATE BILL 594 Finance Committee Substitute Adopted .826/9? ~ -~ . _ ~ ~ i - Short Title: Local Sales Tai for Schools. ~ - - ~ - - (Local} ' SpOI1SOIS: ~ _ ~ •-- . Referred to: ~ ~ - ~ ~~' -' . :~, .. . ' `April 1, 1997 - - .. i .. ~ ~ A B]LL TO BE ENTTI LED _ _ . : '' ~' t .' 2 ' AN 'ACT • TO ~~'AVI'HORIZE: CERTAIN ~ COUNTIES ' TO LEVY '~ ONE-CENT 3 LOCAL SALES 'AND USE TAX1rS .FOR PUBi;IC SCHOOL~BUILDINGS: 4 :The f'rencral'Assembly of North:Carolina enacts: ... - ~ ' 5 ~- ~ =~ ~ ~ - - : ~~Section -1. Th~s'~act applies to .: Cabarrus, Cumberland; ~ Franklin, and ~~ 6 -Johaston~Coutities only... ~= . _ ~: 7 ~' ~ .- ~ ' ~ ` :::Section ' 2. `.:Subchapter`' VIII of Chaptei: 105 of the ~ Geaeral Statutes ~ is . 8 amended by adding.a new Article to read: ~~'~ ~ . ~ ~ ` - . 9 _ .. _ - - .. .. ' ."ARTICLE 44. ~ ~ . ' 10 ~ "Second Onc=Cent (2Ql Local_Government Sales and se~Tax.~ = ~ ': 11 "§ 105.525. Short title:. •:~~:_ ..: ~.. .:-~. a• _ ~ '. 12 This Article is the S~~ond ne=Ceta~t,,,~1~1 Local Government Sale,' `and Use Tax 13 ~ 14 "~ 105-526. ' L.imitatians.: ; 15 This Article a~ I~ ICS On2v to counties that lew the first~one-cent (3~} ~~s and use 16 tax urdtr Article 39 of thi~Cha~ter or under Chapter 109b of the 1967 Session Lawg, 17 tie firs one-half cent 112Q~, o al es and use t~~,Azh_cle 40 of t~~tcr 18 ~d the second ode-half cent (112¢, Iocal sales aad use tax under r~{~icle d2 of this 19 Chapter. :- . . 20 , ° ~ lOS• 2.7. Levy of taz. ~ ' Zl The b__~~___oard_ of commissioners of a county m~v_yby resolution levv one Derma f 1 e1o1 22 local sales and use fazes is addition to anv other 5tato anal sales and use taxes 23 l~vzed pursuant t aw Before ado~ori~~ a resse~lution under this section the board of ~. ~. ~ . . 0.}: 1~~ 98 11:39 $919 i33 106 ~C3CG '•` .` ~~ GENERAL ASSFIVIBLY OF_ NORTH CAROLINA ~ ~ SESSION 1997 5 ~ ,'; 1 comxixissi~ners~nust Qive %at least 10 days' public'•notice •of its intent to adoFt the 2_:~rs"_,sQudon`aid must-hold•~ayiublic`hearing on the issue of-adoptin~ the resolution .. - ='3 •'"~ 1 5=528: ~Administra 'on 'of fazes. -._-,~ ~•~~• 4 _ `.~. Farcept'as provided in'~this Article the adoption , ,bevy ~collgetion ad iny~ration. .• V' . Sand reveal of _the additional taxes authorized by this Article shall be in accordance ' •6`~•.wi Article 39 of ~ mic hayflter In apj 1~ vin¢ the ,pro •'ons • of Article 39 of this • ~ 7;= ~,apter to this_A_rtx'cle. references to `this Article' mean `Article 44 of Chapter 105 of - 8 ~: ene t ' ~ ~ .... 9 `~`.~`-A tax Ievi_ _ under this Article does not 1 t the sal of foo that i no 10 flthe~se exempt from tax vursuant to G.S. 105-164.13 ut would„be ex ' t from 11 the S to sal and"use tax purse nt to G.S. 105-164.13~f i__t were purchased with . 12 • ~,~oas issued under he Food Stamn,~ro~ram. 7 U.S.C, s 51. . 13 "$ 105-5'29. Eztiiratinn. . 14 A tax levied undcr~his Article expires 10 Kears after the a ective date of its levy 13 A county's authorization to lew a tax under this ArticiP eapir~e_l0 years after the 16 ~ effective date of the first tax a county levies under this Article 'even if th tax hac nor ~17,`~~LCmained In effect for the entire 10-year period. T~, V Cxp~tion of a tax pursuant to •' ~18:-this Article doe's not affect the rights or liabilities of a coon a axpaver or another 19',x.1 der: i d • nor does affect the ri ht to refu d or • ' :. 20~~ credit of~a talc that would otherwise h ve been available' under ttaP spired ~_ ~fnrP .~21.~.~ts ~iration. -_ .. ~ ,. • . • 22%"s: '1Q5:530. Dis~En'bzaon and tree of taxes. - '~ 23 ~, (a) Oistribution:~'~ The Secretary shall onY•a Q~lv basis distribute to each E .. _= -'.~24 :;fazing unty the riet•~roceeds of the tax collected "in that county under this Article. ' • 25 'the Secretary collecLC t~ur~cs under this Article in •a~ month and the taxes cannot be : • . - 26 ::'identified •' as'' heir ~ :~ attributable > to a particular taxing ~ coon the Secretary shall 27.1aI1QC~e_these taxesamong •the~„tax'ng •counties in proportion to the amount of taxes ~• ~. ~ 28 `collected in each cQixnty `under 'flis A_~cle in 'that month grid shah include them xn . 29 ~ the auart~ ' Y •distribution. ~ ~ •. ~ •, ~ ~ ~. • . 30 , fib) Use, ~- Tlie ~ioceeds • of a tax levied under ~ th's• Article may be used only for ~- ~~ `31-.: yublic school ~"capital •outlay g ses o to .retire, debt incurred by the county for 32'~ these ~~poses• after January 1. 1997•" . 33 ~ ~ Section • 3. A taz levied under Article 44 of .Chapter 105. of the General 34,Statutes, as enacted by this act, does not apply to construction materials purchased to 35 ..fulfill a lump sum or unit price contract entered into or awarded before the effective 36 ~ date .~of the . levy ~ or • entered :into or awarded pursuant to a bid made before the 37 • effective date of the levy when the construction materials would otherwise be subject 38 ", to the to Ievi~d ender grticle 44 of Chapter 105 of the General Statutes. 39 ~ Section 4. This act is effective when it becomes law. " ~~ - ;.-. . .~ Page 2 Senate $x11594 Exhibit D AN ACT AMENDING NORTH CAROLINA GENERAL STATUTE § 153A-445 (MISCELLANEOUS POWERS FOUND IN CHAPTER 160A) TO AUTHORIZE ORANGE COUNTY TO REGULATE BY ORDIN.~NCE THE EMISSION OF POLLUTANTS OR CONTAMINATES IN THE SAME MANNER AND TO THE SAME DEGREE AS CITIES ARE SO AUTHORIZED AS PROVIDED IN N.C. GEN. STAT. § 160A-185 The General Assembly of North Carolina enacts: Section 1. G.S. 153A-445(a) reads as rewritten: "(a) A county may take action under the following provisions of Chapter 160A: (1) Chapter 160A, Article 20, Part 1. -- Joint Exercise of Powers. (2) Chapter 160A, Article 20, Part 2. -- Regional Councils of Governments. (3) G.S. 160A-487. -- Financial support for rescue squads. (4) G.S. 160A-488. -- Art galleries and museums. (5) G.S. 160A-492. -- Human relations programs. (6) G.S. 160A-497. -- Senior citizens programs. (7) G.S. 160A-489. -- Auditoriums, coliseums, and convention and civic centers. 58 (8) G.S. 160A-498. -- Railroad corridor preservation. (9) G.S. 160A-185. -- Emission of pollutants or contaminates. Section 2. This act applies only to Orange County. Section 3. This act is effective when it becomes law. Y~ t ~~3i ` f. S<. ~ C rr - ,r 'V t z 59 160A-1S3 CH. 160A. CITIES AND TOWNS ~160A-186 § 160A-183. Regulation of explosive, corrosive, in- ~ ~~ flammable, or radioactive substances. A city may by ordinance t•esti•ict, regulate or prohibit the sale, possession, storage, use, or conveyance of any explosive, corrosive, inflammable, or radioactive substances, or any weapons or instru- , mentalities of mass death and destruction within the city. (1917, c. 136, subch. ~, s. 1; 1919, cc. 136, 237; C.S., s. 2787; 19 71, c. 698, s. 1.) ' § 160A-184. Noise regulation. A city may by ordinance regulate, restrict, or prohibit the produc- - tion or emission of noises or amplified speech, music, or other sounds that tend to annoy, disturb, or frighten its citizens. (1971, c. ~ ~~ 698, s. 1; 1973, c. 426, s. 25.) CASE NOTES Prevention of Disturbing Noises. 331, 164 S.E.2d 607 (1968), decided prior - - The protection of the well-being and to enactment of this section. tranquility of a community by the rea- Applied in Jim Crockett Promotion, sonable prevention of disturbing noises Inc. v. City of Charlotte, 706 F.?d 486 is within the cit}'s power to control nui- (4th Cir. 1983). sances. State v. Dorsett, 3 N.C. App. § 160A-18~. Emission of pollutants or contami- i nants. ; I A city may by ordinance regulate, restrict, or prohibit the emis- ; ; sion or disposal of substances or effluents that tend to pollute or ' contaminate land, water, or air, rendering or tending to render it - injurious to human health or welfare, to animal or plant life or to property, or interfering or tending to interfere with the enjoyment of life or property. Any such ordinance shall be consistent with and supplementary to State and federal laws and regulations. (1917, c. 136, subch. 5; s. 1; 1919, cc. 136, 237; C.S., s. 2 ~ 87; 1949, c. 594, ~s. 2; 1971, c. 698, s. 1; 1973, c. 426, s. 26.) - Cross References. - As to authority sons, firms or corporations for the dis- of counties, cities and towns to enter into posal of solid waste, see §§ 153A-299.1 long-term contracts with private per- through 153A-299.6. - CASE NOTES ~l - ~~ Cited in Stanley v. Department of _ Conservation & Dev., 284 N.C. 15, 199 S.E.2d 641 (19731. § 160A-186. Regulation of domestic animals. A city may by ordinance regulate, restrict, or prohibit the keep- ing, running, or going at large of any domestic animals, including dogs and cats. The ordinance may provide that animals allowed to run at large in violation of the ordinance may be seized and sold or destro}red after reasonable efforts to notify their owner. (1917, c. 162 ~ ~~ ~~ ~`~'. ,, PROPOSED LEGISLATIVE GOALS ~ RECOMMENDED BY THE BOARD OF DIRECTORS .., : DECEMBER 9,1998 ~ ~ I. ENVIRONMENT Timely State Agency Action Support legislation to assure the expeditious action on the part of state agencies chazged with approving permit applications or with monitoring activities, to eliminate prolonged delay preventing local communities from undertaking necessary activities to serve the needs of their citizens. 60 Compensation for Lost Property Tax Revenue Support legislation to require compensation by state agencies and units of local government for lost property taxes when they purchase land in other jurisdictions if it results in substantial economic loss to the host county. II. CRIMINAL JUSTICE Judicial and Court Facilities Support funding to offset the costs of providing office space for judicial and court related officials. Service of Process Support legislation to amend G.S. 7A-3 l 1 to raise the fee for service of process from $5 to $20. III. PUBLIC EDUCATION School Funding Support legislation to increase state funding for public schools, specifically: • to provide full state funding for the Low Wealth Schools Supplemental Fund, and • to appropriate state funds to fully fund the costs of utilities in public schools or give the counties a new unrestricted revenue. Funding for Community Colleges Support increased funding for community colleges throughout the state, specifically for technology enhancement and replacement, capital expenditures (construction, repairs and renovations), and personnel. Installment Contract Financing Support legislation enabling all boazds of county commissioners to use the installment contract method to finance public school and community college capital projects. 61 New School Construction Design and Bidding Process Support legislation streamlining the design and bidding processes for new school construction ("prototype schools"). IV. HUMAN RESOURCES Mental Health Funding Support legislation to amend G.S. 122C-115(d) to allow counties to restore local discretion in budgeting for mental health services. V. TAXATION AND FINANCE Local Option Sales Tax Support legislation authorizing counties to enact an additional one percent (1%) local option sales tax by resolution of the Board of County Commissioners, with food purchased for home consumption exempted from the additional tax. Menu of Revenue Sources Support legislation to authorize counties to enact optional local taxes and fees with voter approval from a menu of various revenue sources to include: local sales taxes, land transfer taxes, impact fees, automobile registration fees, prepazed meals taxes, and occupancy taxes as have been authorized under local act for certain counties. Reimbursements for Lost Local Revenue Support legislation to restore growth in reimbursements provided by the state to replace local revenues lost when the General Assembly repealed certain local property taxes. Sales Tax Exemption Support legislation to exempt counties, cities, school boazds and community colleges from payment of state and local sales taxes on government purchases. Property Tax Exemptions Support legislation to (1) establish more concise and accurate statutory definitions of "hospital" and "charitable purposes" as applied to hospitals as well as educational, scientific, literary, charitable, historical, religious, and benevolent entities; (2) establish a statutory threshold for determining levels of charitable care to be provided by tax exempt organizations; and (3) to amend G.S. 105-282.1 to authorize a county tax assessor to approve or deny applications for the exemption of recycling facilities from local property taxes after exemption certificates are issued by state agencies. Automobile Property Tax Support legislation to improve the system through which property taxes on motor vehicles aze collected, specifically: • adding provisions to allow the Division of Motor Vehicles to change a vehicle owner's mailing address without the vehicle owner's authorization; 2 62 adding provisions to require the Division of Motor Vehicles to provide Social Security numbers of the owners of registered motor vehicles that have been blocked from registration to the county tax collector, and providing fora 2% penalty in the first month that taxes on registered motor vehicles are past due. VI. GENERAL GOVERNMENT 911 Surcharge Flexibility Support legislation to increase flexibility in the use of fees generated for Emergency 911 in order to expand the ability of counties to enhance these services. Budgeting Process of NC General Assembly Support legislation to provide for a study of ways to improve the coordination between state and local budget timetables and processes, in such azeas as education, social services, mental health, and public health; particulazly in situations where extended legislative sessions increase the difficulty of such coordination. Municipal Annexation and Incorporation Support legislation to: • establish higher levels of services and improved coordination between cities and counties in meeting local governmental services needs of the state's citizens by requiring that cities not be allowed to annex territory where all chief services aze in place or unless there is in place a long range services plan for extending their chief services to surrounding azeas experiencing, or projected to experience, urban growth. These should be joint city-county plans that also cover the chief county services; • modify existing annexation statutes to enhance their openness and responsiveness to citizen concerns; • modify the annexation process to make it as fair and orderly as possible and to remove unnecessary procedural requirements that accomplish no benefit for any interested party; • extend the period of time for which a city that annexes into an area served by a volunteer fire department may contract with the volunteer department, beyond the current 5 year limit; and • prohibit the incorporation decision making body from making a positive recommendation unless the area to be incorporated submits a plan for providing a reasonable level of municipal services, to include at least four of the following: fire protection, garbage and refuse collection or disposal; water distribution; sewer collection or disposal; street maintenance; construction or right o way acquisition; street lighting; adoption of citywide planning and zoning. 63 Funding for Lead Regional Organizations Support an increase in state appropriations that, with the approval of member local governments, will be used by the Lead Regional Organizations to promote community and economic development in counties and municipalities. Resource Conservation and Development Councils Support legislation to provide each of the state's nine Resource Conservation and Development Councils a $50,000 appropriation as leverage for grants -totaling $500,000, which will be allocated by each county in the regional council. No Wake Zones, Notice to Property Owners Support legislation to amend G.S. 75A-15 to require notice to affected property owners when the Wildlife Resources Commission adopts rules pertaining to operation of vehicles on lakes and waterways of the state. The notice provision should be similaz to that required of counties with respect to zoning regulations and changes, described in G.S. 153A-343. Institute of Government Technology Project Support legislation to appropriate recurring funds to establish a local government information technology program at the Institute of Government. Map Review and Plat Size Requirements Support legislation to amend G.S. 47-30 to require aminimum %2 inch border on all sides of plats being recorded and to remove from the responsibilities of county Map Review Officers the requirement that the officers assure that maps attached to deeds include original surveyors' signatures and seals, that the maps be certified copies of maps, or that they contain the statement "This map is not a certified survey and no reliance may be placed on its accuracy." Board of Commissioner Minutes Support legislation to eliminate the requirement of county governments to record minor tax releases and refunds in the minutes of meetings when minor releases and refunds aze reported to a Boazd of County Commissioners; provided that reference to the releases and refunds shall be recorded in the minutes and that the actual record of releases and refunds shall be maintained by the county for a period of five yeazs. i:\shared\jim\legislativegoals 1999-2.doc 4 64 NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS POLICY STATEMENTS I. Human Resources (Draft) II. Environment III. Elementary and Secondary Education* IV. Taxation and Finance* V. Intergovernmental Relations* VI. Criminal Justice (Proposed) *Includes proposed changes .^ ~ _r 65 HUMAN RESOURCES POLICY STATEMENT -DRAFT Introduction Comprehensive and efficient human services, including social services, health and mental health, are essential to human well-being in our present society. These services must be clearly defined and adequately funded. State mandated services delivered at the county level should be financed from state revenue sources in order for every citizen of North Carolina to receive a substantially similar degree of service. Federally mandated services should be financed from federal revenue sources. State & County Fiscal Relationship County commissioners have a significant role in the funding of the human services network. For this reason, policy changes affecting the counties should be preceded by good faith negotiations in a process that is fair and equitable. Program changes affecting county budget should be effective with the beginning of the county fiscal year. New program initiatives should allow adequate lead time for implementation within the county budget schedule. If new programs must be started during the budget yeaz, the state should pay the first year's costs. Local Authority Since the counties are the level of government closest to the people, the Association supports strengthening of local decision-making to respond to local needs. To enhance this principle, . members of all county human service agency boards should be appointed by the boazds of county commissioners. All block grants should beallocated asnon-categorical funds. The Association will oppose earmarking of block grant funds. The Association supports increases in funding for mandated services, provided that the increases do not require additional expenditures of county funds. Provision of Services The human services programs should encourage families to be responsible supporters of their children. To accomplish this, the programs should focus on helping individuals find sustainable long term employment. County resources should be tazgeted towazd helping individuals become self-sufficient, towazd helping families remain together, and toward rewazding responsible behavior. The needs of children should be the primary focus. Intergovernmental strategies for economic development should be encouraged. These efforts are critical to ensuring that work is available for individuals making the transition from public assistance to employment. All local government institutions, including municipalities and school boards, should be involved in developing and coordinating services to meet the needs of low income individuals. The human service programs should be tazgeted to those citizens least able to care for themselves, especially the frail elderly. Services appropriate to meet these needs include in-home services, transportation, medical Gaze, housing and day caze. Care for the elderly should focus on a continuum of care that places priority on in-home caze and adult day caze. Institutionalization . should be a last resort. To reward the elderly for taking caze of themselves, income tax credits 66 should be considered for in-home services purchased at personal expense; tax credits for the purchase of long term caze insurance should be expanded. (Insert "Managed Care" and rewrite of "Deinstitutionalization" here -under development by subcommittee). Technology Enhancement The county human services programs should function as a coordinated, unified system. Automation of program administration should be focused toward service integration, program integrity, client satisfaction, and efficient operation. The Association supports the efforts of the Human Services Automation Policy and Planning Council in developing strategies for enhancing local agency automation. The state should take a lead role in financing, implementing, maintaining, and supporting statewide automated systems. Automation efforts undertaken by the state should connect and integrate with county automation initiatives. 67 POLICY STATEMENT ON THE ENVIItONMENT Introduction Environmental issues transcend governmental boundaries and therefore require close coordination of policy and action by federal, state and local governments. The aim of public policy addressing environmental issues should be to protect vital natural resources, assure the public health, and to enhance sound development and to protect individual property rights. County governments in North Cazolina must play a key role in the development and implementation of environmental policy. Powers delegated to the counties for protection of the public health and regulation of development aze important tools for carrying out measures to protect land, air and water resources. State and Local Responsibilities Protection of the environment must be a shared effort between the state and local ~ovemment. The Association believes that the following principles should guide the relationship between the state and local governments in the area of environmental protection: o State agencies chazged with the responsibility for developing administrative rules to implement federal and state environmental policies should involve local governments in the process at the earliest stages of development and should proceed only after thorough analysis of health risks and fiscal impacts. o If state agencies issue permits for activities affecting the environment, affected local governments should be given ample opportunity to comment on all proposed permits in terms of consistency with local plans and policies. o If state law delegates responsibility for implementation, monitoring and enforcement of environmental policy to local governments, the state should provide, through law and regulation, for optimum flexibility at the local level in carrying out these responsibilities. o State law and administrative rules should allow local governments maximum discretion in setting fees for such services as inspections, issuance of permits, monitoring activities and enforcement. o If state law mandates that all local governments assume new or expanded responsibilities for protection of the environment that previously were considered to be discretionary activities at the local level, the General Assembly should provide funding for expenditures resulting from the mandate. If state law mandates that state agencies undertake environmental monitoring activities, the General Assembly provide state resources necessary to undertake these monitoring responsibilities in a timely manner. Balancing Development and Environmental Protection All human activities have an impact on the environment. County governments believe that public policy on environmental protection must recognize this fact and provide a rational balance between these interests. To that end, the Association of County Commissioners believes that it is imperative that all initiatives to protect the quality of our natural environment be carefully evaluated in terms of relative costs and benefits and actual risks posed to human health in absence of more stringent regulation of activities addressed by the policies. As of 9/94 68 PROPOSED CHANGES POLICY STATEMENT ON ELEMENTARY AND SECONDARY EDUCATION Introduction The Association believes that every child should have equal access to a high quality basic education program designed to prepare students for successful living, work, and good citizenship in a modem society. Recognizing that the responsibility for public education in our country is that of the states, the Association believes that adequate state resources must insure equal access to the Basic Education Program for all North Carolina children. The Association supports a continued Federal role in the funding of educational services. The Association further believes that citizen control of public schools is essential to guarantee continued widespread understanding and support for this major responsibility of government: the education of its people. Joint cooperative action between boazds of county commissioners and local school boards is essential to the successful delivery of excellent public education. The free exchange of information and ideas among the North Carolina Association of County Commissioners, the North Carolina School Boards Association, and the North Cazolina Department of Public Education is likewise necessary to promote understanding of the variety and complexity of issues related to public education. Clarifying State and County Financial Responsibility The division of responsibility between the state and counties for financing public school needs, which was established by the General Assembly in 1933, became blurred during the yeazs which followed. In 1.984, the General Assembly adopted the Basic Education Program, which purports that the state provide resources for a high quality basic education for all North Cazolina children. State legislation also has called for the clarification and encourages efforts to secure legislation which fully reflects this concept and the following realities: • The rightful guarantee of equal access to high quality basic educational opportunities for every child in North Carolina; • The limitation of county government revenue sources and the need for additional sources of revenue at the coon level.; • The impacts of changing technologies on basic educational needs and the job market in the future; and 69 The need, if county governments aze to remain responsible for school facility needs, for county commissioners to have the authority to assure that funds appropriated to meet these needs aze used accordingly. Further, the Association believes that county commissioners together with the state must be diligent in carrying out their financing responsibilities for school facilities. Adequate capital financing arrangements will necessitate strong attention to long-range financial planning. School building needs, of necessity, must be considered in the context of all facilities which commissioners aze required to finance. County Commissioners and Local Boards As local officials, commissioners and local school boazd members can be more effective by acting in unity to promote improvements in public education, especially in the azea of sufficient state financing for a quality basic education. The Association recognizes the importance of new anuroaches to education in the effort to improve our public schools. Such innovations as alternative schools and charter schools are intended to introduce greater choice into the state's public educational system. When the General Assembly authorizes chang'.es to introduce greater choice and/or, improve education, these changes and flexibility should be equally available to all existing_nublic schools. The Association will support efforts by state policy makers which, in the view of county commissioners, will lead to substantive improvements in the state supported basic elementary and secondary education programs available to the children of North Carolina. Elementary and secondary public education should be a cleaz priority to insure that North Cazolina citizens be well served by those schools as they now aze by the state's public institutions of higher education. The Association strongly urges the General Assembly to fund no more than one school system per county in order to better utilize school facilities and financial resources. Further, the Association believes that state policy makers should recognize the potential impact of changes in the state supported education program on the facility needs of local school systems. The Association further believes that improved public education at this time in North Carolina history is imperative to the future of its citizens and would encourage increased state financial capability to support the necessary improvements. I:~haredUim~Policy Statement on Elementary Education Secondary Education.doc l PROPOSED CHANGES POLICY STATEMENT ON TAXATION AND FINANCE ~U Introduction The North Carolina Association of County Commissioners establishes as a principle the goal of providing control of essential public services at the level of government most capable of delivering them. In order for counties to be effective partners with the state and federal governments, county commissioners must have the authority to generate optional revenues at the local level which are sufficient to meet public service needs and which are responsive to economic change. The county tax base should be broad and balanced, permitting county governments to raise revenues from various sources rather than being overly dependent on any single revenue source. A proper balance of service responsibility and revenue raising authority is imperative for effective governance by counties. Any restructuring of responsibilities assigned to counties should be coupled with restructuring of local revenue sources to meet those responsibilities. Refining Mandates and Fnancing County officials recognize their responsibilities to carry out policies formulated by the General Assembly. State policy makers should recognize the limitations of the county revenue base and the variations in revenue producing capabilities among counties and should not mandate [mandating] programs requiring county financial participation. The division of responsibilities for financing mandated programs should be drawn as follows: Where the state has mandated county financing in broad terms, permitting county commissioners discretion as to the level of service to be provided, counties should have the primary responsibility for financing. In those cases where the General Assembly has deemed that a minimum or basic service should be equally available to all state residents the state should have the financing responsibility. County financial participation should be limited to sharing the administrative costs of the program. Those services initiated by the federal government to provide income maintenance for all citizens should be financed by the federal government. The Mix of County Revenue ~ . The property tax system is the mainstay of the county tax base. Therefore, the Association recognizes the importance of efforts to make the property tax system more efficient and equitable. At the same time, the Association will seek to broaden and diversify the county tax base to include appropriate optional sources. In the past several years, the property tax base has been eroded by exemptions and exclusions by the General Assembly, seemingly without regard to the effects on local government revenues. )f counties are expected to participate as partners with the State in providing a variety of services and the facilities to house these functions, they must have access to diverse revenue sources that are responsive to economic chance and equitable in terms of impact on residents. Therefore, the Association will seek optional sources of revenues with the goals of systematically broadening and diversifying the sources of tax revenue which are at the disposal of county officials. The Association will be guided by the following principles in this effort: Counties should have authority to generate optional revenues sufficient to meet their responsibilities, especially those pro;rams already mandated by the state and federal governments. However, new taxing authority should not be seen as encouragement for new state and federal mandates. State-mandated programs for basic or minimum services should be funded from -over- state-generated revenues. New taxing authority for counties should not be viewed as a catalyst for 71 shifting costs from the state to counties. This avoids undue burden on counties and provides for even funding of mandated programs across the state. ~'- r~~r ~ 0 • e + .,e.i_ ,t.: ...7:..,_:1+..«: „F,t,~ ~1,.,,1,i 1`s :.ice ,i A. ,{. a' rasiua-ts a :« .. t,...1.7 4.,. ... e~7 •1..,« .. «:e ,.t.s~. .. 1 .....:..........l~.sl,. _ ..,..:....... ., t ~.,1„ >,;.,~,e sFFs..«:..e ...,, ...~ 1... :a ,. ,.L ..a ..;ae~,«.. „F «~,,._~ .,.• No ~, Y..~.... ... j ...... ........ Yv..c a°v.ra~.a.~:w redistribution of new tax sources should be implemented without taking into account taxpayer equity as reflected by local needs, local funding efforts, and local funding capability. There may be circumstances in which broad statewide policy objectives necessitate reductions in the tax bases of local governments. In such cases, the General Assembly should provide counties and cities with reimbursements from state sources which replace the actual loss in each county on a dollar-for-dollar basis. Any ep~~ revenue authority for counties should be employed to produce unrestricted revenue under the control of county commissioners and municipal officials. Local government tax revenues should not be earmarked for specific programs, functions, or services. Optional tax sources should be evaluated by state and local officials in terms of their impact on various groups of taxpayers, taking into consideration ability to pay, wealth, and benefit in older to avoid overburdening any particular group of taxpayers. Fiscal Integrity of Counties The continued fiscal health of county government depends upon: • State laws and guidance which provide for sound financial management practices that are adaptable to the special needs of each county. • Guidance from appropriate state agencies on necessary improvements in consistent accounting, reporting and auditing procedures. • Recognition by state agencies which oversee programs operated by county governments that there have been significant improvements in budgeting and fiscal management practices at the county levels and elimination of pressure from state agencies on counties to carry out practices which are redundant, duplicative, or inconsistent with generally accepted principles of budgeting and accounting. • Timely information from the Legislative and Executive Branches of state government regarding budgetary decisions which affect taxation, budgeting, and fiscal management by counties. In order to enhance the fiscal integrity of counties, the Association of County Commissioners will continue to support improvements in financial management practices and reduction of inconsistencies in fiscal procedures among programs administered by county governments. Financing Public Facilities County governments have the primary responsibility for financing a range of public facilities which include: public schools, local jails, court buildings and county administrative buildings. Historically, counties have utilized the public bond market as the main source of long-term financing for such facilities. Recent changes in Federal tax laws which will affect the municipal bond market, along with the use of new facilities financing techniques in other states, necessitate consideration of broader financing authority for counties. Accordingly, the Association will work with the Local Government Commission to find suitable alternative means of financing necessary public facilities. The Association believes that revisions in the traditional approach to long-term financing of public facilities should offer financially feasible ways of providing multi-year financing of capital projects without jeopardizing fiscal well-being of county governments. As of 9/94 IJsharedkd/PolicyStaternent on Taxation and Fnance Proposed Ganges INTERGOVERNMENTAL RELATIONS POLICY STATEMENT ~2 Basic Governmental Philosophy The North Cazolina Association of County Commissioners affirms the following as its basic governmental philosophy: o Leave to private initiative the functions that citizens can perform privately while encouraging public-private partnerships and governmental entrepreneurship when these are in the interest of citizens and taxpayers. o Use the level of government closest to the people for all the public functions possible., and provide local governments with the resources necessary to carry out these functions. o Utilize intergovernmental agreements where appropriate to attain economical performance as determined by local elected officials. o Reserve national action for those areas where state and local governments aze not adequate and where continuing national involvement is necessary., e.g. national defense, provided resources are made available by the national government. The Intergovernmental System The state plays a vital role in the economic well-being of the counties. In recognition of this partnership, the State should provide alternatives to enable the counties to meet their basic infrastructure needs. By statute the counties of North Cazolina are agents of the state; however, county governments are more than local branches of state government. As representatives of the local government that touches all the people, county commissioners accept responsibility for strengthening and improving county government and will continually strive to lead effectively. The Association believes strongly in flexibility of form, function, and finance. Counties should be free to organize for the efficient and effective delivery of services as deemed appropriate by each county. They should be free to determine the scope and extent of govenunental service they will render (subject to the need for unifonmity in delivery of services of national or statewide import); to this end, the Association will continue to oppose minimum service levels and maintenance of effort requirements. Counties should have the authority to employ a variety of means of financing county government. To provide equity among the counties, and to relieve counties of fiscal burdens which cannot adequately be funded by county revenue sources, services mandated by the federal government should be fully funded by the federal government, and those services mandated by the State should be fully funded by the state. The Association recognizes the kinship of cities and counties in the family of local government and urges member counties to act affirmatively to strengthen their partrierships with cities. There must be recognition of issues which cross city and county lines. These issues must be dealt with cooperatively. Local general purpose govennments aze the building blocks for solving regional problems; therefore, any regional approach must be based on the need to strengthen and support local governments. The Association generally supports the policy positions established by the National Association of Counties, but retains the right to establish its own policy positions on specific issues as deemed appropriate by its membership. The Importance of Unity The constitutional purpose of the Association is "to provide the legislature and the public with information necessazy for the passage of sound legislation beneficial to the administration of county affairs and to oppose legislation injurious thereto." The Association affums that its resources will not be utilized on behalf of individual counties seeking legislative remedy for problems that are not statewide in nature. Its lobbying efforts will be directed towazd the support of sound legislation beneficial to the administration of all counties' affairs, and to the opposition of legislation injurious to the counties as a body. As of 9/94 73 PROPOSED CRIMINAL JUSTICE POLICY STATEMENT The Association will support policies and laws which contribute to an equitable relationship between the State and counties in providing for the state's criminal justice system, which promotes an efficient environment for judicial process, and which instills public confidence in the justice system. County jails, as well as state prisons, should be reserved for criminals who have committed the most serious crimes or who are career offenders. Community-based correction and treatment programs should be reserved for offenders who have committed the least serious crimes and should provide for both punishment and rehabilitation. The use of pretrial screening and population management programs should be encouraged. Criminals should pay a greater portion of the cost of their crimes through increased jail fees, service of process fees, and court facilities fees. The statewide judicial system should be adequately funded and staffed in order to provide an efficient environment for judicial process and to instill public confidence in the justice system. ORANGE COUNTY BOARD OF COMMISSIONERS 74 A RESOLUTION REQUESTING THAT THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS CONSIDER PROPOSING LEGISLATION OF STATEWIDE APPLICABILITY ON CERTAIN ISSUES FOR CONSIDERATION DURING THE 1999 SESSION OF THE NORTH CAROLINA GENERAL ASSEMBLY WHEREAS, the North Carolina General Assembly will convene in January 1999 to consider legislative matters during its Long Session; and WHEREAS, the North Carolina Association of County Commissioners will consider and adopt a slate of legislative goals that will serve as the basis for various pieces of draft legislation, applicable on a statewide basis, to be presented for consideration by the General Assembly in 1999; and WHEREAS, the Orange County Board of Commissioners has identified a number of legislative changes that, if adopted, it believes will contribute to the public good and benefit the citizens of Orange County specifically and the State of North Carolina generally; NOW, THEREFORE, BE IT RESOLVED by the Orange County Board of Commissioners that it does hereby convey to the North Carolina Association of County Commissioners its request that its legislative concerns, as enumerated below, be incorporated into draft legislation applicable to counties throughout North Carolina, and be presented to the North Carolina General Assembly within the timeframes established by that body for consideration in 1999; ^ Opposition to measures to restrict annual increase in the valttation of real property to 2% ^ Require utility providers to gain county approval for utility route selections ^ County authority to levy land transfer taxes ^ Expanded menu of county revenue sources ^ Authority for counties to levy additional sales taxes ^ Increased State role in paying the costs of Medicaid ^ Restoring growth in reimbursements for lost local property tax revenue ^ State funding for increased school utility costs ^ Local government exemption from State sales taxes (to supplant current reimbursement approach) ^ Increased court fees to provide counties with revenue for court facilities ^ Increased Medicare reimbursements for County EMS bills ^ Streamline the design and bidding processes for new school construction AND BE IT FURTHER RESOLVED that the Chair is authorized to convey this resolution to the North Carolina Association of County Commissioners by means of a letter which elaborates on Orange County's concerns and recommendations, to the extent the Chair deems that necessary and appropriate. This, the 6`" day of October, 1998.