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February 17, 2003 Page 58 and revenues is so considerable that eliminating such unmandated services as libraries, parks and recreation, department of aging and planning services would not make a significant dent. Finally, Mr. Day recommended that the Board take action to maintain the sales tax at the current level of six and one-half cents when the State's one-half cent sales tax sunsets on July 1, 2003. There was lengthy discussion regarding the updated financial forecasts for Cabarrus County. Issues addressed during the discussion included the following: (1) Funding for school construction; (2) Current economy; (3) Termination of reimbursements by the State; (4) Increase in expenses for mandated services; (5) Use of the County's capital reserve fund; (6) Funding for the new jail; (7) Need to implement the one-half cent sales tax to take the pressure off property tax; (8) Payment of sales tax by persons visiting Cabarrus County; (9) Scheduled sunset of the State's one-half percent sales and use tax on July 1, 2003; (10) Implications of reducing the County's Fund Balance below 15 percent; and (11) Need to diversify the County's revenue base. UPON MOTION of Commissioner Carruth, seconded by Commissioner Carpenter and unanimously carried, the Board set a public hearing at 6:30 p.m. on Monday, March 17, 2003, to receive public input on the adoption of Resolution that would maintain the current co~bined State and Local Government Sales Tax at six and one-half percent by levying the third one-half cent local government sales and use tax effective July 1, 2003. (F-10) Resolution Honoring the Memory of Firefighter Josh Earley by Naming the Section of NC Highway 24/27 between the Mecklenburg and Stanly County Lines the "Joshua B. Earley Memorial Highway" UPON MOTION of Commissioner Carpenter, seconded by Commissioner Privette and unanimously carried, the Board adopted the following Resolution. A Resolution By The Cabarrus County Board of Commissioners Resolution No. 2003-05 WHEREAS, the North Carolina Board of Transportation has improved N.C. Highway 24/27 through Cabarrus County and the Town of Midland as part of the N.C. intrastate highway system; and WHEREAS, this segment of highway will continue to be called NC Highway 24/27 for addressing purposes; and WHEREAS, Joshua B. Earley was a native of Cabarrus County and his parents still reside here; and WHEREAS, Joshua B. Earley was a firefighter for both the City of Charlotte and the Harrisburg Fire Departments and was critically injured fighting a house fire on March 4, 2002 and succumbed to those injuries on March 6, 2002; and WHEREAS, The Cabarrus County Board of Commissioners honored the memory of Joshua B. Earley in a Resolution passed on April 14,2002, a copy of which is hereto attached; and WHEREAS, the Cabarrus County Board of Commissioners wish to further honor the memory of Joshua B. Earley and all fire fighters and emergency services personnel who risk their lives in the performance of their duties. NOW, THEREFORE, BE IT RESOLVED, that the Cabarrus County Board of Commissioners request that the North Carolina Board of Transportation approve the memorial name "Joshua B. Earley Memorial Highway" for that section of N.C. Highway 24/27 between the Mecklenburg and Stanly County lines, including the placement of signs along this section of highway to honor Joshua B. Earley and all emergency services personnel. Adopted this the 17tn day of February 2003. /s/ Robert M. Freeman Robert M. Freeman, Chairman Cabarrus County Board of Commissioners ATTEST: /s/ Frankie F. Bonds Frankie F. Bonds, Clerk to the Board