HomeMy WebLinkAboutMinutes - 19780117MINUTES
ORANGE COUNTY $OARD DF CQMP'!zSSIONERS
JANUP.RX 17 , 19 7 8
The Orange County Board of Commissioners met in regular session on
Tuesday, January 17, 1978, at 7:30 p.m., in the Commissioners' Room of
the Courthouse in Hillsborough.
Present were Chairman Richard Whitted, Commissioners Norman Gustaveson,
Jan Pinney, Norman Walker, and Donald Willhoit.
Staff personnel present were S. M. Gattis, County T4anager, Neal Evans,
Finance Director, Geoffrey Gledhill, County Attorney, anc~. P.gatha Johnson,
Clerk.ta the Board:
Chairman Whitted referred to Ytem 1 on the agenda: Persons not on
this agenda having business to transaat with the Boardooriatemtime fors
should make their presence known in order that an app p
them to be heard might be arranged.
No one came forth-
Item 2: Minutes of the Board meetings held January 3, and January 10,
1978, are submitted for consideration.
The January 3, 1978 minutes were reviewed and certain changes were
pointed out. Upon motion of Commissioner Pinney, seconded by Commissioner
Gustaveson, it was moved and adopted to approve the January 3, 1978 minutes.
The January 10, 1978 minutes were approved upon motion of Commissioner
Pinney, seconded by Commissioner Gustaveson.
Item 3: Honorable David Rooks will reviewresentlysbeforerthelProperty
tax assessment appeal of D. St. Pierre DuBose p
Tax Commission.
Mr. Rooks and the Tax Supervisor, Bill Laws, explained to the Board
I the recommendation to deny Mr. DuBose's appeal for his agriculture land
~ for 1975, 1976, and 1977, and to grant the tax appeal for Mr. DuBose's
forest land for 1975, 1976, a-d 1977. Based on an agreement between Mr.
Dugoase's attorney, the Tax Supervisor and the County Attorney, a refund
will be granted to Mr. DuBose in the amount of $13,952.72.
Upon motion of Commissioner Gustaveson, seconded bV Commissioner Pinney,
it was moved and adopted to approve the recommendation of the Tax Supervisor
to grant a refund to D. 5t. Piers DuBose in the amount of $13,952.72 for
the forest land appeal far 1975, 1976, and 1977.
The Tax Supervisor asked the Baord to consider a request for refund
for Barry Zipper in the amount of $78.00 due to an error in the original
evaluation of T'!r. Zipper's home.
Upon motion of Commisisoner Pinney, seconded by Commissioner ~+)illhoit,
it was moved and adopted to grant a refund of $78.00 to Barry Zipper.
Mr. Laws asked that the Board grant a refund to T^.yrtle Taylor in the
amount of $10.00 for the 1977 Homestead Rxemptions. Mrs. Taylor's exemp-
tions was granted by the Board November 7, 1977, however, the $31,00 exemp-
tion was in error and should have been 541.00.
Upon motion of Commissioner ~^7i11hoit, seconded by Commissioner Pinney,
it was moved and adopted to grant a refund of $10.00 to Myrtle Taylor far
her 1977 Homestead Exemption.
Item 4: A report by Josephine Holman, Chairperson for the Orange
County Commission far Women, on activities and concerns of that group.
The Chairman recognized Josephine Holman, who introduced other members
of the Commission for [women to the Board. Ms. Holman had previously sub-
mitted to members of the Board a report "Include Us In", prepared by the
Commissioner for ~4omen. The report was reviewed briefly and P".s. I3olman
asked if members of the Baoard had questions regarding the report. Further,
she asked the Commissioners for priorities which the ladies could follow.
She added that the'Commission for Alomen would like the Board's endorsement
of the continuation of the Commission for Women.
~:: ' : -.
Commissioner Gustaveson pointed out that the report did not speak of
the work which the Health Task Force had completed. He also stated his
disappointment that the report did not touch on concerns for women over
the age of 65. ]'4r. Gustaveson added that_it is importa that women be
made aware of the existing services available to county women.
Commissioner Plillhoit informed the Commission for ~7amen that their
recommendations concerning particular issues should be presented to the
various boards of agencies providing these services. He suggested further
that the Commission for 47omen attempt to get on the agenda of these various
agencies, so they can tie some of the recommendations into their programs.
The Commission foa Women was encouraged tv c?evelop some mechanism to
get the knowledge of services out to all women in the County. A brochure
of the accessibility of services would be helpful. The Commission was
informed of the next meeting of the Human Services Planning Committee,
which is March 8, 197$, at 12:15 p.m., Municipal Building in Chapel Hill.
It was suggested that a member of the Commission be an observer at this
meeting. In conclusion, it was suggested that the Commission set the
priorities and directions for their staff.
Ttem 5: Appointments:
A. Terms of office on the Orange County Planning Board for Hilliard
Caldwell, Lindsay F.fland, Paul Gates and Marilyn Riddle will expire
February 2, 1978. `
This item was deferred until the first Monday's meeting in February.
Item 6: The Manager and Acting Planning Director will review a new
staffing proposal for the Planning Department.
The Chairman recognized Hal T*.inis, Acting Planning Director, who
reviewed with the Board a breakdown of activity within the Planning Depart-
ment. Mr. Minis explained to the Board that because of the heavy load of
work three new positions are requested for the Planning Department. 1)
One position as Assistant Rrosion Control Inspector whose principal duties
would be to plan review and site inspections. 2) One qualified electrical
inspector to function as mobile home inspector and back up for principal
electrical inspector, and 3) An additional trained planner to share res-
ponsibilities for the development of the Advisory Councils and broaden
the department's expertise in information analysis and development.
This year's budget does include 40 percent of one of the requested
positions.
Commissioner Gustaveson moved to authorize the County Manager to
proceed with advertising for the three requested positions for the
Planning Department. Commissioner Piillhoit seconded the motion.
Commissioner Pinney spoke against this authorization tonight, but
asked that the approval of these positions be deferred until the
January 23rd meeting in order that he might have time to consider the
recommendation. He asked that the motion be amended that action on the
request be deferred until the January 23rd meeting.
Commissioner Caalker seconded the amended motion.
The Chairman called for a vote on the amended motion. Voting aye
were Commissioner Pinney ar_d [Volker. Voting nay were Commissioners T.•7hitted
Gustaveson, and Willhoit. The motion was declared defeated.
The Chairman then called for a vote on the original motion to
authorize the County Manager to proceed with advertising for the three
positions in the Planning Department.
Voting aye were Commissioner Gustaveson, SValker, iVhitted, and
Willhoit. Voting nay was Commissioner Pinney. The motion was declared
passed. The Commissioners will consider a refined Batton line recommenda-
tion at the January 23rd meeting.
Commissioner Pinney asked that the minutes state his objections to
the manner in which this matter was handled.
Mr. Minis informed the Board of a February 15th meeting scheduled b_y
the Planning Board and the Advisory Councils to discuss the Subdivision
Regulations. Recommendations will be foxthcoming to the Commissioners
for their February 21st meeting.
Item $: The Manager recommends Board approval °conservation work.
Intergrated Energy Systems, Inc. for certain energy
The Chairman recognized Joe Bradshasteurs hadobeen rece~veddbyhthetCounty
Contract with Intergrated Energy Sy
Attorney and the Finance Director. Ke stated that ManagementewillCbespaid
tion in Departure nt Operations, and Item II, F.nergY Conservation Pro-
by the $8,500 Energy Grant. Item III, Building Energy
gram, is up to $6,OOO~o2$~e000ated Systems will evaluation buildings at a
cast by the hour, up
The County Attorney suggested a deletion in Item 3 of the Terms regard-
ing finance charges to the County.
Upon motion of Commissioner Gustaveson, seconded by Commissioner
Willhoit, it was moved and adopted thStstemsCandrthatba deletioneto Itemgn
the Contzact with Intergrated Energy Y
3 of the terms be made. ~
For copy of Intergrated Energy Systems Contract see page 455 of
this book.
Item 9: The Finance Director will review a proposal for a combined
city-county tax billing-collection system.
For copy of Consolidated Tax Collections Proposal, see page 456 of
this book.
The Finance Director reviewed the proposal with the Board and answered
certain questions proposed by the Board.
Upon motion of Commissioner Gustaveson, seconded by Commissioner
~illhoit, it was moved and adopted to accept the recommendation of the
Finance Director to implement the proposal for a combined city-county
tax billing-collection system, and this decision is ponbWythmmhe1Counay
to other local Boards of Aldermen and request they j
in this action.
The County Manager was further requested to proceed with negotiations
with the Towns of Carrbora, Chapel Hill and Hillsborough. The negotiations
will be finalized by an Inter-Local Government Contzact.
The Chairman informed members of the Board of a proposed 16 county
district Manager and Commissioners' meeting scheduled for t4arch 9, 1978.
The meeting has been organized by Dr. Dew, a newly appointed Agriculture
District Agent, and will be held at N. C. State University.
The Board was reminded of the January 24th meeting, at 3:30 p.m., wrth
members of the Chapel Hill-Carrboro School Board.
The Chairman .brought to the attention of the Board a letter front
Alamance County regarding Alamance-Orange boundary lines. The letter
requested that a meeting be scheduled to discuss the issue. Chairman
[ahitted suggested that a committee be formed to meet with a like Alamance
County Committee.
Upon motion of Commissioner [aillhoit, seconded by Commissioner Pinney
it was moved and adopted that Commissioners ~)alker and [4hitted serve with
the County Manager and the County Attorney on a Committee to discuss with
Alamance County the boundary line question.
Chairman [shitted presented to the Boardmranstortation,Jattachinglthe
Divisional Engineer with the Department of p
annual statement for the 1977 Secondary Road Construction Season.
The following items were planned for the January 23rd agenda:
Recreation Advisory Council, presentation by Joe Nassif of the
Facility Study, and a [dater Resource Planning session.
Commissioner Pinney informed the Board the Social Services Board would
recommend a Title XX option to the Board of Commissioners for their consi-
deration by February 16, 1978. A meeting will be scheduled with Social
4 .r
Services after this date.
A meeting was scheduled with the County Health Board for February 9,
1978 to discuss the role of the Health Board and the fee schedule of
septic systems.
A meeting with the EMS Council will be scheduled at a later time.
Discussion ensued as to whether or not a joint or separate meeting
should be scheduled with the Chapel Hill and Carrboro Boards of Aldermen.
This will be decided at another time.
Commissioner Willhoit requested that the Board go into Executive
Session to discuss the acquisition of real property. Commissioner
Gustaveson seconded the motion. Voting aye on the motion were Commis-
sioners Gustaveson, Walker, [Vhitted and [9illhoit. Voting nay was Commis-
sioner Pinney. The motion was declared passed.
The Chairman informed the Board of materials he had brought back from
the Balanced Growth and Economic Development Conference for the Commis-
sioners use, and will be sent to members by the Clerk.
Commissioner [^]alker left the meeting at this time.
An executive session ensued.
Following the executive session, the meeting was adjourned.
. -, ,
~~~f;
Richard S~hitte[l,~ Chairman
Agatha Johnson, Clerk
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'. ~"~ ,:a ~~...~ ,:i...:M-'~.Mss.::~..u.lMJ:a:,.......+...wwld-.+~--
.. ..~.~.,..~_..~. Page .I AGREEMF~.N'!~ y
An Agreement between the County of Orange and Integrated energy Systeris, Inc.
(IES) for Energy Conservation Consulting.
program
pro^ sa~~datede0ovemberryleande25V,~1977,nwi11 besundertakendduring~theEterm of
this agreement.
I. Energy Conservation in Department Operations
A. Sheriff and Police
$. Public L•Jorks
C. Building Inspection - operations and function
II. Energy Management
A. Employee awareness, education
B. Energy accounting systen
C. On-going program ,
1.~ procedure manuals
2. description and program outline for in-house energy agent
3. FY 78-79 program preparation .
D. Training of new energy advisor
~~~
III. Building Energy Conservation Programs
A. Orange County Buildings - courthouse, health, welfare, old courthouse,
jail
B. Cyiapel Hill Buildings - library, old town hall, fire stations (3),
Roberson Street Coranunity Center
Scheduling priority and changes in the above can be made with mutual
consent.
Terms
`~`~fihe terms for the work will be the following:
1. Hourly charge which includes standard overhead (eg. tel_ephone,
secretarial)
A. Principals $15/hr
B. Staff 1G/hr
C. fiat to exceed $8500 for items I and II above and not to exceed
$6000 for item IIl,abave.
2 etc.owillcbetbilledsat actualscost,enotltogexceedn$100/nanthne, copying,
3. A retainer equal to 25A of the total fee will be paid within 15 days
of the execution of this agreement. An hourly invoice far work and
expenses will be sent raanthly, due upon receipt. _• - - - _,_ Y•
a. Work will begin upon execution of this agreement. This agreer~ent
terminates June 30, 1978. ~
A~creed ~.~~~,.e,~u. l~ !~~9~
~~ date ~ .
Chairman President ~~
- prance County Commissioners Integrated knergy Systems, I-nc.
This instri:rrznt has been preaudited in she manner required by the local
Government Budget and Fiscal Control Act. ~,~
finance Officer.
The County of Orange is collecting taxes for almost all of the taxpayers
far whom the three municipalities of Carrboro, Chapel Hi11 and Hillsborough
are providing the same "service". It appears that this dual.activity need be
performed only once at a considerably reduced cost and resulting savings to
the taxpayers, as well as less of the inconvenience from dealings with two
governments- and two bills. .
As this report is revie+r~ed, it should be understood that the collections
activity of the County tivill remain much as it would be if it were collecting
only its own taxes.. The tax amount on some of its bills will 6e larger, but
, the volume tivill be the same. The increasQd activity.rvill came in distribution,
of taxes and reporting to several units. .Unfortunately, at least at first, - -~Y
there will be considerable problems arising just from the confusion of anew
• system. .
TAX BILLING
The County is currently preparing separate bills for each unit using
the same computerized .data base that it uses for its ativn bill. A single bill ,
can 6e.prepared from this base combining City and County taxes, just as the
County now joins with Special Districts. This activity alone will save
approximately $1.00 per municipal taxpayer including the cas-brof the extra
bill, envelope, stuffing and postage. '
It is particularly important that bills be prepared as soon as possible
after the setting of the tax rates. .
A single scroll will 6e prepared with sub-totals for each unit and each
unit tivill be provided with a copy of :hat scroll and a copy of any additional
billings such as "corporate excess" (the State determined utility taxes).
The entire amount of the levy will be "charged" to~the County Tax
Collector annually by the Orange County Board. She will then have complete
legal authority for collection of the levy-.-
~ For mailing purposes, the tax bill will identify the County offices..
The large majority of the taxes will be received by this method. There will,
J' of course, be some mail receipts at the municipal buildings. Generally these
would be forwarded by mail to the Courthouse.
Tax ayers should be encoura ed to mail in their
P 9 payments and considerable
initial publicity should be directed toward this goal in order to limit the
walk-in activity. "Walk-in customers", however, will .be received in Chapel
Nill and Carrboro municipal buildings and in the Courthouse far the payment
of the taxes of any of the four units.
i
Page ~ 2 ';
Consolidated lax Collections.
In the Towns of Chapel Hill and inqu~ory taaTownpStaffJassistedbby the
determine the amount of his taxes by
County computer terminala~erHewith ahtemparary cash~rece~pthe pzpos5tsfwill
who can provide the taxp y
be made that day of all Town collected receipts and entries made by the To~rrn
Staff to the records on thed camduand fora~ardedgtohtheptaxpayer fromrtheeTax
tax receipt will be stampe p
Collector in Hillsborao~gun~~~a taxesawillrbe~prepared andemadetavailablento
Each month a listing p
each unit so that ation~willobeFatlleastrwgith~n 30mdayshaf beingocurrent~s
"down", the inform _ ~ -
At the Courthouse. both "mail-in'--' and "walk-in" payments will. be processed.
through the computer and deposited, to the greatest extent possible, on a dal-1~+~
basis. The deposits will be made to abank-.account in either North Carolina
National Bank or Central Carolina Bank, the same account to which the munic-
ipalities will be making their deposits. The two banks are recommended since
they are the only two that have offices in each of the three towns involved.
DISTRIBUTION -
Before 10 A.M. of the work day following the collection deposit date
the County Finance Office will cause each unit's share of'that deposit to be
transferred to a bank account of the respective unia~mentsta,~hbilledlandeof
determined by a computer distribution of all full p y
partial payments on a basis proportionate to that billed. It may be. appropriate
to specify that some particular amount due to a unit be reached vrithin the
account before a transfer is made. For example, in the Spring only a fete
hundr-ed dollars might be collected each week far a unit. A transfer would be
bedarrannediby mutual5consent ofathedCauntysanduthevunitamong units and could
9
Hillsborough's Finance Office wi11 be notified by telephone, by 10 A.M.,
on~the date of the transfer followed by written confirmation. The information
will be available to Carrboro and Chapel Hill on the terminal. At the end of
each month the units will each be provided with detai-led payment and distribution
information.
• DELIN UENT TAXES
The collection of delinquent taxes 1978~beTherCounty intendsGtanempioy all
taxes becoming delinquent after July 1, arnishments, attachments,
legal remedies including late notices, lien sales, g
and foreclosure, and other methods that may be available.
•' •' Page ~ 3
Consolidated Tax Collections
For delinquencies prior to July 1, 1978, the County will assume respon-
sibility for collections of taxes secured 6y realty except where legal action
has been initiated by a municipal attorney. Uncollected and unsecured 77 and
prior taxes on personalty will also be assumed by;the County with the munic- --
ipalities making extensive efforts in cooperation with the County to improve •_
on these records before July 1, 1978. •
LIEN SALES, ADVERTISING, REPORTS, ~ SETl•LEI4ENTS
The annual tax lien sale will take place at the Orange County Courthouse
an a date•to be determined by the Board of Commissioners.' The amount of the s:_
lien will be combined for all units and advertised as such. ~" ~`
• At various times during the year, as required by law; the Tax Collector
will make a report to the County Board concerning the tax collections. This
report will be made available to the units. Chapel Hill and Carrboro will
also have. access to the County computer records far morn current reports.
The annual settlement of the Tax Collector's accounts will be made by
the County and audited by the County audit firm. The report of the settlement
will. be made available to each unit and the various auditors of the respective
.units may perform whatever tests are necessary to determine the adequacy of
the County procedures for purposes of the municipal financial audits. The
County will instruct its auditors to cooperate fully tivith municipal auditors
to minimize this activity from the perspective of both municr~al costs as well
as County inconvenience. -
PERSONNEL
The County Tax Collector will continue to be appointed by and serve at the
pleasure of the Soard of Commissioners with existing relationships maintained
with the County P9anager, Finance Officer and Attorney.- The office of the Tax
Collector will be maintained in Hillsborough and employees in that location
will come under County personnel policies.. •
The Towns of Chapel Hill and Carrboro will maintain collection points
served by To~,vn personnel. These personnel will be bonded Town employees.
They will not be Tax Collectors or deputies of the County Tax Collector,
but rather they will be conveying funds on behalf of citizens to the County
Tax Collector, as a convenience to those .citizens. It is assumed that this
activity will be limited throughout most of the year and will be easily
- handled by a Town employee tivith other duties. aLate december will, however,
' require greater effort. The Town employee will have a unique identifying
title such as Toum Collector, or Associate County Collector, a title that
will not be confusing with statutory or customary County titles,
E UT_~___~_PMEN_T
The County will have installed 6y July 1, 1978, a computer system
adequate to support this consolidated tax collection proposal. Chapel Hill
~. ,
Page # 4
Consolidated Tax Collections
and Carrboro will have access by video screen terminals to the collection re-
cords. pedicated telephone lines will conned the cities to the County. No
other new equipment v~ill 6e required, excluding, of course the peripheral .
equipment currently scheduled for the County Tax•Office as part of the _
County's total system acquisition. It is assumed that, as the municipalities`
use of the County's computer facilities increases in non-tax areas, the cost
of terminal and telications,.willrbetmaintaineddonrtheesamerequipment andcfurther
Other computer app ,
distribute the costs.
MISCELLANEOUS - : '
•- .. . s. .
'1) The County Attorney will represent the Tax Office and provide all -
legal advice. Municipal Attorneys will refer inquiries to him. •
2) The County will prepare a special city bill far Durham County
residents of Chapel Hi11 and fo nrard assessment data to Mebane which will
prepare its own Town bills.
,-
-. ,
COSTS
The Towns will be charged for these services an a per bill collected basis .
to be determined at year end according to the actual cost of tax collections.
Cost per bill will be further apportioned to the Towns on th~.same ratio af-
Tovm to total taxes on its bills. -An estimate,,for quarterly payment purposes,
will be determined by the County Finance Officer, tv~he method ofddeterminingt~an
- for additional payments or refunds. An example of
charges is attached based~on current tax rates and current number of bills.
It is also proposed that a 15%oducingran addPtianalo$3C500~forttheaCounty
Carrboro ;Far the first year only p 1, ig~g relating to com-
as partial recovery of start-up costs prior to July
puter hardware and prograrrnnny9additionallhardware andrreceivesrylittle advantage
the Town is not requiring art of the County and in fact
from multiple collection points in the Southern p
a $550 credit is proposed for Hillsborough to adjust for the costs of the
additional charges for Chapel Hill and Carrboro affices_
Included in the Tax Collector's costs will be a rental charge to the
Data Processing Department for central processing and staff support, rent .
or depreciation) for capital eauientsttoutheaTovinsrfor servicestrendered to
including DP equipment), and p ym
the Tax Collector, i. e., conveyance of collections from citizens to the Tax
Collector. Assume that 10% of the total County Tax Bills were "walk-ins" in -
each municipality and each bill averaged 1D minutes of staff time, then
500 X 10%
approximately 3 man months Thisdappearsutoebefhighefromucurrent~estimated
X 10 min 3 man months).
traffic although one can assume that theal~tmesato thefextentcthatnitnwillkthe
ins will not affect the southern municip 000 or ~l per
County. X3,500 per unit should cover that 3 man months. $7,
bill is estimated far Chapel Hill and Carrboro vralk-ins.
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- Page ~ 5
Consolidated Tax Collections
An estimated first-year expenditure budget is attached totaling $T20,000.
Taking each government's present costs for tax collections, this would
result in an estimated overall savings of $35,000. Distributing this among
four units, according to current bills and costs, shows the folio:•~ing
savings per unit:.
Current Proposed Sa_ ving•:
Carrbora 77,000 6,0,00 11,000
• Chap41 Hill 33,000 17,400 15,600
Hillsborough ~ 3,000 2,100 900. __Y
Orangz County 103,800 94,500 8,500 -
,.
Total 156,000 120,000 36,000
`And ~~F~course the municipal taxpayer is saving in both his governments. Thzre
are some problems with this comparison since the bases are diffzrent from unit
to unit. For example only the County is showing indirect costs and overhead,
but generally this chart appears to be a good guidzlinz.
,~
EXPENp7TURES
PERSONNEL
Tax Collectar
peputy Tax Collector
Delinquent Collector
Clerks (2)
Total Salaries
Fringe Benefits (15%)
Total Personnel
SERVICES
Attorney
Audit
~_~ Municipal Collections
"Management & Finance
Total Services
OPERATING.COSTS -
Training
Postage
Telephone
Travel
• Maintenance to Equipment
' Space Rents (30 X 50 X $3)
Advertising
Supplies (Tax,8.i115.:Included)
Data Processing
Telephone
Central Hardware & Software
Equipment Rents*
Bonds
Equipment Replacement
Total Operations
Grand Total
* 3 Terminals 3,500 ea, 1 printer 5,90D
amortized over 5 years
56 ,500
8,500
4,aoo
3,OD0
7,000
4,000
500
9 ,000
2,000
1,50D
300
4,500
3,000
.4,000
3,000
5,000
3,500
300
q~00
f5,D00
- ;~~
ls,ooa
37,000
lzo,DDa '
-! '1 ~.
~_' '~ rJ
!.'
RE50URCE5
Annual (1) 1st Yr.
Ad'u~ stment (z) Total Tsi r.
Only
Carrrboro 5,900 900 6,$00
Chapel Hill 17,400 2,600 20,000
Hillsborough 2,lOp 0 2,100
Orange County 94,600 3,500 91,100
Total Resources T20,000 0 120,000
~. r S -
hOteS:
/ .
1. From table (3) below except Hillsborough is reduced by crediting $550 far
Chapel Hill and Carrboro collections points: Cost ($11,000) multiplied 4y per
~~=--=.eent (12.6) of total municipal bills and per cent (40.9) of Hillsbarough
'tax~on municipal bill.
2. i5% is added to Carrboro and Chapel Hi11 as an arbitrary reimbursement far
start up costs related to computer hardware and sof-t~vare and unsecured delin-
quent tax activities necessary and unique to Chapel Hill and Carrboro partic-
ipation.
3. Illustrative casts based on 1977-78 figures.
(a) (b) (c) (d) (e)
% Tax is of Cost Total Total
Tax/$T p0 Cansolidated Bili Per Bi11s Charge
8111 To Unit
Carrboro $ 1.10 51.5% _ 1.85 3,200 5,920
Chapel Hill .1,12 ~ 52.0% 1.87 9,300 17,391
Hillsborough .54 40.9% 1.47 ~ 1,$00 2,646
(a) Current Tax Rate.
(b) Consolidated bill includes current County Collections of $1.035 in
Chapel Hi]1 and Carrboro (includes School District) and .7$ in'
Hillsborough.
~.
(c) $120,000 total budg4t divided by 33,400 total bills multiplied by
per cent.of municipal tax on bi11 (column 2).
(d) Estimated by Towns.
(e) Columns (c} X (d).