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ficlcnt In meet their respon.";ibilllies, espccia y t OSC programs · Tirccly inl'om~ulinn rrorc Ibc Lcgislutlvc and ExccutJvc Branches
<br /> Already mandated by Ibc s{ale and rcdcral govcrcu co s Howevm., or s{atc 8ovcrnmanl rcl;ardlug budgc{ary dccisk)sts wMch at"cat
<br /> new I-',xing AuLhority should not be sccn ~ Cllcouragclocnt ~'or new laxation,bud§ethq~, u~driscal rcanugcmcot by counties.
<br /> slalo And [cdercl. n~andntes. Slatc-n~,lndA{ed pro,rams rot basic or
<br /> minimum servlce.~ should be I'unded ('rom s A C-J:COcra cd ravcnucs, In order Io enhance thc Rscal i~lcgrily or.counties, lite ^[";ocial io~t or
<br /> ntis svolds undue burden on counlies attd provides rot even funding County Commissioners will continue to support cllau§c.s iii tlic.~tutc law,
<br /> or mandalcd programs ACROSS thc slate, rules, And rcGuiAtlons whJcl$ will impro¥c {inancial mana§Cment prac-
<br /> . ticc.s and reduce inconslstancics in J'iscal proccduras amm~
<br /> · There arc sPccialprobled~lS ar, socialcd wilh thc propcr y ax ['or rural admini$lm.ed by county §ovm.un~cllls.
<br /> counties. Generally lowm. values oi' property in rural araas make it
<br /> dil'llcult for torce counties to gcncralc sui'~cicnt revenues [o mcat FJll'.~ncing t~u blic F~cilities
<br /> mandated rcquirccrccnts with local lax Icvics Accordin I , wheat
<br /> n I - ' ' § y ' County {;ovcrnrccnls huvc Ibc pr[mar)' rcsponsib[iily I'or {inanci~l~
<br /> c I rely,, new. stalcwld¢ lax sources, arc cxummed,. §co§ran,, c ran~c oi'public I'acililies which include: public schools, local.ia[is, court
<br /> redlstnbul~on or these mvcoues should bc considered. Al t to same build[nas and county adrclnislrativc buildlu§s. Historically, counlles
<br /> lime, il should bc rccogniv, cd Ihat ill countlc."; whom va un lo .~ huvc utllixed Ibc public bond market as thc main source oflon/~-lcrrc
<br /> clescly approximalc ~CtUAI values hlghcr c['l'cctivc tax rutes rcay bc financing [or such fac[lilies. Rccont chan§es in Federal tax laws wJlicl!
<br /> paid by r|ch and poor res[denis or Ihosc counlies, No redi.stribu [ion will urrcct thc m unicij~al bend murkcl, ~lon§ with dtc u .,*;c orocw f'acililies
<br /> or new tax source.,; should tx= implcmcn{cd without laking itl{o J'inancln§tcchtticjuc.,~ molhm.slalcs, t~eccs:~tamconsidcradonof'broadcr
<br /> accomtt taxpeycr c( uity as rcilccted by local nced~, local I'undlng {i~ancin§ ~udtor~ty for couulics.
<br /> cl'J'orls, ~d local J'unding capability,
<br /> Accordingly, thc Association will work with dtc L~cat Govm.nrccm
<br /> · Thm.cmaylx=circurcsiancesinwblcbbroAdstAtewidc )olicyobjcc- Comrcisslm~ to{iud suitable allcrnativc rccans o[' {inancln§ ncc,'~ary
<br /> lives UCCC.SSi[Ate reduciloqs in thc tax bAsc.~ or local govcmrccnls, public i'acilitics,Ti~c Association believes that rcvisious in thc
<br /> In suclt cases, tile (~ancntl Assembly should provide count[cs and approach to lou§-tm.m {inane[ne oi' public facilities should orrcr rlnan-
<br /> cities wilh roimbursercents [rom slate sources which replace lite cially J'cas[ble ways o(' providing multi-year flouncing ol' capital projccCs
<br />:~ actual loss in each county on .', dollar..i'or-dollar basis.
<br /> ( · An), optional tax audiorlty for counLies should be employed to
<br /> -- p. roducc unrestricted revenue nndcr thc control or county comrcls- ~O]J.C~' S~:8.tC/'~e/1t. 0/1 ~:~C
<br /> s~onm.s and rcunicipal officials: Local govcrcrccnt Lax ravcnues
<br /> s.hould not be earmarked J'or spec[tlc programs, functions, or sm'-
<br /> YICes,
<br /> ][ntroductlon
<br /> · Optional tax sources should be cvalualcd by stale and local oJ'l'icials
<br /> in lcrms of' Ihcir impact on various groups or taxpaym.s, taking in o Environmental issues transcend §ovcrnrccntal bouodnries and Lhm.crorc
<br /> cons[dore[ion .~biliLy lo pay, wealth And benefit in order lo avoid require c)ose coordination or policy and actiOn by J'edcr'~l, state and ]oc.~l
<br /> overburden ng any pall icular gROup or taxpayers, govcrcrccn{s. Thc ai rc o[' public policy address[n§ cnvironmcnlal issues
<br /> should be to pro{cc[ vital ualural resources, assure thc public hcaltJ~, and
<br /> Fiscal Integrity or Counties to anhanca ,~ound dcvcloprccnL
<br /> Thc continued rlscAI beal~h Oi'counLy §ovm.nrccnt depends upon: County govcrnrccnLs in NO~ Carolina must play ~, kc)' role in thc
<br /> dcvclopmcot and imp]cmaniation or covJronmcntul pohcy. Powm.s
<br /> · State laws which provide I'or sound financial mana§?cment practices delegated LO thc counues J'or protection o['thcl?ubiic hcald~ and m§ulaLion
<br /> Ihat arc adapt-',blc [o thc special needs or each county.
<br /> of dcvcloprccnt arc important tools J'or carrying out measures to protect
<br /> · Guldance ~'rorc appropriale slate agencies on necessary improve, land, air and wALm. resources. .
<br /> meals in cons[stem uccounLing, reporting and audltin§ proccdures. State and Local Responsibilities
<br /> · Recognition by state agencies which oversee pro§rams operated by
<br /> county 8ovemrccnCs Illat tJlcrc have been si§nil'[cant improvcmcnts ProLcction or die cnvlronm~t, rcus~ be a shared cJTort ~twcco d~c state
<br /> inbudgcting and riscaimAnagcmcnt practices at Lhcco[rcty Icvcls and Iocal §ovcmmcnt. 'T'hc .Association bcilcvcs Ilia[
<br /> andclim[natlonorpressurcrrorcstatcaGenclcsoncounLiestocarry principles should guldc hc rein iousltlp be ween thc s a c and
<br /> govcrnmcnls in {Itc urc-~ o['cnvlronmcntu] prolcction:
<br /> out practices which arc redundant, duphcatlvc or inconsistent with
<br /> genre.ally acccpled p[iflciples or'bud§cLing And accounting. · State a§cncies charged wldl die rcsponsibiIity i'or developing ad-
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