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01/10/95 09:14 'g~l 919 ?$$ 1085 NCACC ~002 <br /> <br /> INTRODUCTION <br /> <br />The North Carolina Association of County Commissioners rca_r'firms our long standing belief in <br />tax fairness, cl~mlnation of unfunded mandates and providing needed services to our citizens in <br />an efficient, cost-effective <br /> <br />We recogn~7¢ that the Federa]-S~_at¢-Local partnership, through which we deliver a wide range <br />of services, may be undergo/ng si~onificant restructuring. Because of the potential effect that such <br />a res.u'ucturing ,~,y have on thc sea'vices for which local governments have significant <br />responsibility, we urge that the _L.m_pact on all pa,ties be coasidcrcd when d~cisions are ,~,,de to <br />eliminate services md/or sb~ft responsibility. <br /> <br />Thc Association reaffu~n~ that thc following principles shall govern restructuring and funning <br />decisions. Wc believe in: <br /> <br />1. Local authority and decision making at the level closest to the people; <br /> <br />2. Thc principl~ that ever7 child should have equal access to a high quality basic education; <br /> <br />3. Comprehensive and efficiently delivered human services; <br /> <br />4. The fiscal integrity of counties based on a mix of revenues; <br /> <br />5. Maximum flexibility at the local level; <br /> <br />6. Equ/ty in semite d~liver~ and taxation, reco~i~ing that poorer cou~m,_,n~ties cannot compete <br />on equal terms with wealthier jurisdictions; <br /> <br />7. The principle that the income tax is more equitable than thc property tax; and <br /> <br /> 8. That ail state and federal prograrn~ should be analyzed to assure that they will n~t impose <br /> added burdens on counties. <br /> <br /> AS we consider restructuring our intergovernmental system, the goals herein, accepted at our <br /> Legislative Ooals Conferancc in Cumberland County, January $-~, 1995, provide a concise <br /> stateroom of the current needs and priorities of North CaroLina Counties. <br /> <br /> <br />