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438 Commissioner Mills introduced the following Resolution, a copy of which had been provided to each Commissioner and which was read by title: RESOLUTION CALLING A SPECIAL REFERENDUM BE IT RESOLVED by the Board of Commissioners for the County of Cabarrus, North Carolina: Section 1. Purpose and Intent. A special referendum is hereby called to be held between 6:30 A.M. and 7:30 P.M., on Tuesday, February 24, 1998, at which there shall be submitted to the qualified voters of the County of Cabarrus the question stated in the notice of special referendum set forth in Section 3 of this Resolution. Section 2. Procedure for Referendum. For said referendum, (i) the regular registration books for elections in Cabarrus County shall be used and the registration books, process or records shall be open for the registration of qualified persons and for public inspection in the manner, under the conditions and at the times and places as provided in said notice set forth in Section 3 of this Resolution, (ii) the chief judges, judges and other officers of election appointed by the Cabarrus County Board of Elections for the several precincts and voting places in said County shall be the election officers for such precincts and voting places, and (iii) the precincts and voting places shall be those fixed by the Cabarrus County Board of Elections as provided in said notice set forth in Section 3 of this Resolution, subject to change as provided by law. The Cabarrus County Board of Elections is hereby requested to conduct said referendum and to take all necessary steps to that end in accordance with the provisions of this section. Section 3. Publication. The Clerk to the Board of Commissioners shall cause a notice to be published in The Charlotte Observer (Cabarrus Neighbors Edition) and The Independent Tribune once at least twenty (20) days before January 30, 1998 (being the last day on which persons may register for said referendum except as otherwise provided in said notice set forth in Section 3 of this Resolution) and at least once weekly during the twenty (20) days preceding the last day of registration, and in addition shall direct that a notice of the referendum be posted upon the door of the Cabarrus County Courthouse. Said notice shall read substantially as follows: NOTICE OF SPECIAL REFERENDUM in the COUNTY OF CABARRUS, NORTH CAROLINA A special referendum will be held throughout the County of Cabarrus, North Carolina, between 6:30 A.M. and 7:30 P.M., on Tuesday, February 24, 1998, at which there will be submitted to the qualified voters of said County the following question: Pursuant to the authority granted by Article I, Section 8, of the North Carolina Constitution, which provides, in part, that the people of the State shall not be taxed without their consent, SHALL the County of Cabarrus, by resolution of the Board of Commissioners of the County of Cabarrus, effective upon a date set forth in said Resolution, levy a temporary one percent (1%) local sales and use tax, in addition to the current two percent (2%) local sales and use tax, but which levy shall not apply to the sales price of food that is not otherwise exempt from tax pursuant to N.C.G.S. § 105-164.13, but would be exempt from the State sales and use tax pursuant to N.C.G.S. § 105-164.13 if it were purchased with coupons issued under the Food Stamp Program, 7 U.S.C. § 51, the proceeds of such levy to be used solely for public school capital projects and to provide funds, together with any other available funds, for erecting additional school buildings and other school plant facilities, replacing, remodeling, enlarging and reconstructing existing school buildings and other school plant facilities and acquiring any necessary land, rights-of-way and equipment therefor, in order to provide additional school facilities in said County to maintain the nine (9) monthsw school term as required by Section 2 of Article IX of the Constitution? The question hereinabove set forth contains a statement of the purpose for which the local sales and use tax is proposed to be levied. If the levy of said tax is authorized and approved by the people of Cabarrus County, the tax shall become effective throughout the County on the date specified in a separate resolution of the County Board of Commissioners adopted subsequent to the referendum, but shall expire five (5) years after the effective date of its levy.