AG 1997 03 17 - Laserfiche WebLink

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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1997 1 This Article applies only to counties that levy the first one 2 cent (1¢) sales and use tax under Article 39 of this Chapter or 3 under Chapter 1096 of the 1967 Session Laws, the first one-half 4 cent (1/2¢) local sales and use tax under Article 40 of this 5 Chapter, and the second one-half cent (1/2¢) local sales and use 6' tax under Article 42 of this Chapter. 7 "S 105-508. County election on adoption of tax. 8 (a) Resolution. -- The board of commissioners of a county may, 9 by resolution adopted by the affirmative vote of at least 10 four-fifths of the commissioners, direct the county board of 11 elections to conduct an advisory referendum on the question of 12 whether a temporary local sales and use tax at the rate of one 13 per~ent (1%) will be levied in accordance with this Article. Th~ 14 election shall be held on a date jointly agreed upon by the two 15 boards and shall be held in accordance with the procedures of 16 G.S. 163-287. 17 (b) Public Hearing. -- The board of commissioners shall hold a 18 public hearing on the question at least 30 days before the date 19 the election is to be held. At the hearing, the board shall 20 provide information on the public school building capital 21 projects for which the tax revenue would be' expected to be used, 22 the approximate cost of each project, the approximate savings 23 that could be realized by avoiding debt financing, and the fact 24 that the tax expires automatically after ten years. 25 (c) Ballot Question. -- The form of the question to be 26 presented on a ballot for a special election concerning the levy 27 of the taxes authorized by this Article shall be: 28 [ ] FOR [ ] AGAINST 29 temporary one percent (1%) local sales and use taxes, in addition 30 to the current two percent (2%) local sales and use taxes, to be 31 used only for public school capital projects. 32 (d) Subsequent Elections. -- If a county has previously levied 33 a tax under this Article and the tax is no longer in effect, the 34 county may levy a new tax in accordance with this Article. An 35 election regarding the levy of a subsequent tax may not be held, 36 however, earlier than 90 days after the expiration or repeal of 37 the previous tax under this Article. 38 "S 105-509. Levy and collection of additional taxes. 39 If the majority of those voting in a referendum held pursuant 40 to this Article vote for the levy of the tax, the board of 41 commissioners of the county may, by resolution, levy one percent 42 (1%) local sales and use taxes in addition to any other State and 43 local sales and use taxes levied pursuant to law. Except as 44 provided in this Article, the adoption, levy, collection, Page 2 & 97-LCX-117A