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523 The Board of Commissioners for the County of Cabarrus met in regular session at the County Courthouse in Concord, North Carolina on Monday, May 18, 1981, at 7:00 P.M. Present - Chairman: Ralph C. Bonds Commissioners: J. Harold Nzsh Troy R. Cook James W. Lentz Kenneth F. Payne UPON MOTION of Commissioner Cook, seconded by Commissioner Lentz and unanimously carried, the minutes of May 4~ 1981 were approved as written. Several residents of the County were present to address the Board regarding a proposed tax on dogs. Mr. Gene Cruse stated the need for better enforcement of the present dog leash law to control dogs in the County rather than levying the proposed ta×~ Mr. Howard ~oger stated the dog tax would create an unfair situation for hunters and also expressed the need for the County to improve the enforcement of the present Dog Ordinance. Others speaking in opposition to tbe proposed tax included Messrs. Howard Moose, George Foil, and Bill Helms. Mr. B. B. Love spoke in favor of a ta~ for dogs but requested that persons be allowed to value their dogs and list them as personal property rather than the County imposing a $5.00 tax on the dogs in the County. Mrs. Betsy Carpenter, President of the Cab~rrus County Animal Protection Association, expressed support of a license fee for dogs but stated she considered a tax on dogs to be fair if the revenue obtained from this tax were used for improving the animal control operation in the County. UPON MOTION of Commissioner Payne, seconded by Chairman Bonds with Commissioners Payne and Nash and Chairman Bonds voting for and Cormnissioners Lentz and Cook voting against, the Board passed on first reading the following License Tax Ordinance levying an annual license tax on dogs effective January 1, 1982. BE IT ORDAINED BY THE COUNTY' CO~.~ISSiONERS OF CABARRUS COUNTY: That under the authority of Section 153A-153 of the General Statutes of North Carolina, there is hereby levied an annual license tax on the privilege of keeping dogs in Cabarrus County in the amount of Five Dollars ($5.00). Application for licenses shall be made during the month of January of each year to the Tax Supervisor's Office, If a dog is acquired after January 31 the application shall be made to the Tax Supervisor's Office within thirty (30) days after the dog is acquired. If a person or kennel owns more than five (5) dogs, the total annual license tax shall be Twenty-five Dollars ($25.00). The license fee shall be billed on the annual tax bill and shall be payable at the time for paying taxes to the Tax Collector, except that a person applying for a license after January 31 shall pay the fee at the time of application. Licenses shall be issued for one (1) year beginning July 1. If the license tag is lost a duplicate may be obtained for Two Dollars ($2.00). If the ownership is changed the license may be transferred for Two Dollars ($2.00). When the owner complies with the foregoing provisions of this ordinance, he shall be iSsued a numbered metallic tag, stamped with the number and year for which issued. The shape, design or color of this tag shall be changed from year to year. Every owner is required to see that the tag is securely fastened to his or her dog~s chain, collar or harness which the-dog must wear at all times unless it is accompanied by its owner or is engaged in hunting or other sport in which a collar might endanger its safety. The orovisions of this ordinance shall not apply'to "seeing-eye" dogs or any do~ that is owned by a non-resident of this County and kept within this County for not longer than thirty (30) days, if it is at'all times kept within a building, enclosure, vehicle, or under restraint by its owner. Commissioner Lentz stated opposition to the provision of the Dog Tax Ordinance which set a maximum of $25.00 annual license tax for a~person or kennel owning more than five (5) dogs rather than levying a $5.00~tax on each dog. Commissioner Cook stated that the County would be unable to effectively enforce the new ordinahce and should attempt stricter, enforce- ment of the present dog leash law.