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363 <br /> <br /> The Board of Commissioners for the County of Cabarrus met in special <br />session in the Commissioners' Meeting Room at the County Courthouse in <br />Concord, North Carolina, on August 31, 1983, at 7:00 P.M. to hold a public <br />hearing to consider the levy of a one-half percent (1/2%) supplemental local <br />government sales and use tax. <br /> Present - Chairman: J. Harold Nash <br /> Commissioners: Archie Y. Barnhardt <br /> Marcelle Milloway <br /> James W. Lentz <br /> Kenneth F. Payne <br /> Chairman Nash announced that the public hearing would be moved from <br />the Commissioners' Meeting Room to Courtroom 2 to accommodate the large <br />number of persons present for the meeting. <br /> Chairman Nash called the public hearing to order in Courtroom 2 at <br />7:08 P.M. and stated that persons wishing to speak regarding the proposed <br />one-half percent (1/2%) sales tax would be given the opportunity to do so <br />at this time. The Board set a five-minute time limit for each presentation. <br /> Mr. Ralph Bonds urged the Board to enact the one-half percent (1/2%) <br />sales tax as soon as possible. He stated the proposed sales tax was a fair <br />tax for all persons and was needed to provide relief for property owners <br />and to renovate dilapidated school buildings in the county. <br /> Mr. John Kee opposed the levy of the one-half percent (1/2%) supplemental <br /> sales tax, stating that taxpayers in the county were already overburdened with <br /> taxes. He asked that the Board delay the levy of the tax for at least a <br /> year. <br /> Ms. Linda Russell, representative of the Coltrane-Webb Parents/Teachers <br /> Organization (PTO), spoke in support of the additional sales tax. She stated <br /> the one-half (1/2) cent sales tax was needed to renovate schools to provide <br /> adequately for the children in the county. <br /> Mayor Martha Melvin, speaking on behalf of the Town Council of Harrisburg, <br /> urged the Board to pass the one-half percent (1/2%) supplemental sales tax. <br /> She stated it was a fair assessment and could be used to finance water and <br /> sewer projects in the county as well as for educational purposes. <br /> Mr. Bill McCrary presented the following statement from the Executive <br /> Board of the Concord/Cabarrus County Chamber of Commerce-Merchants Association. <br /> <br /> "The Executive Board of the Concord/Cabarrus County Chamber of <br />Commerce-Merchants Association endorses the proposed 1/2-cent tax increase <br />in the county's sales tax to be effective October 1, 1983. <br /> <br /> It is our understanding that state law provides that municipalities <br />must earmark forty percent of funds received for Water/Sewer projects <br />and that the balance be unregulated. Further, that counties must set <br />aside forty percent of their portion for school capital projects with <br />the balance being unregulated. We have been informed by county officials <br />that the greater portion of the sixty percent will be used for water and <br />sewer projects throughout the county. <br /> <br /> The decision by the Executive Board to endorse a sales tax increase <br />is based upon the Chmaber's committment that our children are to be pro- <br />vided with the very best equipment and buildings for their education and <br />that facilities be provided to our citizens for the availability of <br />clean water and a sanitary method of waste disposal throughout the county. <br /> <br /> Therefore, we believe that the sales tax increase is a fair and <br />equitable method to achieve these objectives." <br /> <br /> For the Executive Board, <br /> /s/ P. H. Smith, Sr. <br /> Philip H. Smith, Sr. <br /> Executive Vide President <br /> <br /> Ms. Bernice Sides opposed an increase in the county's sales tax. She <br />stated there were enough good schools in the county and that there was no <br />need for water and sewer throughout the county. <br /> <br /> <br />