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September 16, 2002 Page 451 situations in which the property is split by the County line. She explained the issue of legal domicile and stated the decision concerning school attendance is generally based on where the legal guardians of a student live. There was lengthy discussion regarding a number of issues associated with Mr. Blackwelder's request, including State law concerning legal domicile, the procedure in determining where a student will attend school, the amount of property taxes that would be paid to Cabarrus County if the tax identification number is assigned and the option of the buyer paying out-of- county tuition for his children to attend school in Cabarrus County. A motion was made by Commissioner Suggs, and seconded by Commissioner Privette, to direct that a Cabarrus County tax identification number be given to the small parcel of land located in Cabarrus County as requested by Mr. Harold Blackwelder and to let the School Board resolve the issue of whether the students will attend school in Cabarrus County or Mecklenburg County. A substitute motion was made by Vice Chairman Carruth, seconded by Commissioner Fennel, to table the matter for 30 days in order to clarify the issue and work out the best possible solution concerning the situation as presented by Mr. Harold Blackwelder. The substitute motion failed with Vice Chairman Carruth and Commissioner Fennel voting for and Commissioners Suggs and Privette and Chairman Freeman voting against. The Board then voted on the original motion by Commissioner Suggs and seconded by Commissioner Privette. The motion was approved with Commissioners Suggs and Privette and Chairman Freeman voting for and Commissioner Fennel and Vice Chairman Carruth voting against. There was no one else present who wished to address the Board, and Chairman Freeman closed the Public Comments portion of the meeting. (I) COMMISSIONERS DISCUSSION & RESPONSE TO INFORMAL PUBLIC COMMENTS (if needed) Commissioner Suggs invited the citizens of Cabarrus County to participate in a City/County Golf Tournament at the Rocky River Golf Course in October. (J) REPORTS (J-l) Local Sales and Use Tax U~date An update was included in the Agenda from Blair Bennett, Deputy County Manager for Administration, concerning the Local Sales and Use Tax for FY 2001-2002. The County received $19,283,464.00 in sales tax revenue for the fiscal year that ended June 30, 2002, or about $432,104.00 over the revised budget. (K) CLOSED SESSION (K-l) To Prevent the DiSclosure of Information that is Privileged or Confidential Pursuant to NCGS 143-318.10(e) as Authorized by NCGS 143- 318.11(a)(1); (K-2)'To Consult with the County kttor~ey Concerning Threatened or ~end~ng Litlgatisn' as Authorized by 'NC~S' ~43-318.11(a) (3); (K-3) To Disc~ss~Matt~s Rela~[ng ~o the Logat~on or Ex, ansi6n of Inddstries or Other Businesses in Cabarrus County as Authorized by NCGS 143-318.1[(a) (4); (Ki4) To Consider the Ag~ulsit~0n of Real '~ropekty in the Vicin£ty of Lake Howell as Authorized by NC~S 143-318.11(a) (5); (K-5) To Discuss a Personnel Matter as Authorized.by.N~S'143-318.11(a) (6) Commissioner Privette questioned the need to go into Closed Session for Items K-1 and K-3. He stated there was no need for a Closed Session for Item K-3 if it pertained to the sports complex. According to Commissioner Privette, that issue had been discussed .publicly in the newspapers and elsewhere. Mr. Hartsell explained the need to go into Closed Session to consider the approval of minutes from previous closed sessions (Item K-i). Mr. Clifton confirmed that Item K-3 (location of industries or other businesses in Cabarrus County) did pertain to the proposed sports complex. UPON MOTION of Commissioner Privette, . seconded by Commissioner Suggs with Commissioners Privette and Suggs and Chairman Freeman voting for and