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AG 1993 03 15
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AG 1993 03 15
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Last modified
3/25/2002 4:15:22 PM
Creation date
11/27/2017 11:59:43 AM
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Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
3/15/1993
Board
Board of Commissioners
Meeting Type
Regular
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SECTION C. NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS (Cont.) <br /> <br />PROPOSED LEGISLATIVE GOALS <br /> <br /> Taxation and Finance <br />(As approved at the Legislative Goals Conference, December 10-11, 1992) <br /> <br />TAXATION AND REVENUES <br /> <br />1. Local Option Revenues <br />See. k legislative authorization to permit counties a broader range of alternative revenues which <br />could be enacted on a Iocal option basis, either by public referendum or by vote of the Board <br />after a public hearing. Options should include, but not be limited to: income taxes, sales taxes, <br />land transfer taxes, impact fees, video rental taxes, prepared meals taxes, occupancy taxes, <br />recreation and amusement taxes. <br /> <br />2. Chan~es in Sales Tax Laws <br />Seek legislation to: (a) Allow sales tax refunds for expenditures made by local boards of <br />education and community colleges and (b) exempt local governments from state sales taxes. <br /> <br />Oppose legislation to extend the 30% earmarking on the Article 40 (1983) local option sales <br />taxes for school capital needs. (NOTE: The existing earmarking lapses at the end ofF. Y. 1992- <br />93 for most counties.) <br /> <br />3. Elderly Homestead Exemption <br />Seek legislation to provide relief for Iow income elderly and permanently disabled taxpayers by <br />increasing the Homestead Exemption. <br /> <br />4. Slate Lottery and/or Parimutuel Betling <br />Support legislation to assure that if the General Assembly authorizes a state lottery and/or <br />parimutuel betting, a portion of the proceeds should be earmarked for local government capital <br />projects. <br /> <br />5. Property Tax Exemption on Computer Software <br />Support legislation to repeal the exemption from property tax for computer software that was <br />approved by the General Assembly in 1992. <br /> <br />6. Property Tax Exemption for Private University Golf Courses <br />Support legislation to repeal the exemption from property tax for golf courses owned by private <br />universities that was approved by the General Assembly in 1992. <br /> <br />7. Property Tax Appeals <br />Support legislation to limit notice of appeals on personal property valuation to coincide with <br />deadline requirements on real property valuation appeals. <br /> <br />8. Highway Use Taxes <br />Seek legislation to exempt local governments from highway use taxes imposed on vehicle <br />purchases. <br /> OVER <br /> <br />C-10 <br /> <br /> <br />
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