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State Preemption of School Financing <br /> <br /> Even if a local governmental unit can point to general statutory authority <br />to adopt impact fees, it is possible in some states that such local power is <br />preempted or superseded by s~ate legislation that provides an exclusive <br />method for financing school construction. In North Carolina, however, there is <br />no evidence that a North Carolina county is preempted by state law from <br />enacting an impact fee ordinance for educational facilities. The issue is not <br />whether impact fees interject counties into a revenue-raising arena in which <br />school boards have been given exclusive authority. Unlike school boards in <br />many other states, North Carolina school boards have no direct taxing power. <br />Instead, the question is whether the North Carolina Constitution and state <br />statutes manifest an intent that certain revenue sources constitute the exclusive <br />means by which school construction needs may be funded or that impact fee <br />enabling authority conflicts with some aspect of state law. The North Carolina <br />Constitution provides: <br /> <br />The General Assembly may assign to units of local government such <br />responsibility for the financial support of the free public schools as it may <br />deem appropriate. The governing boards of units of local government <br />with financial responsibility for public education may use local revenues <br /> <br />62 <br /> <br />57 <br /> <br /> <br />