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120 <br /> <br />included. However, if the request for voter approval is denied, the Board <br />will support the proposed legislation as written and deal with the issue of <br />voter approval on the local level. <br /> <br /> The substitute motion by Commissioner Fennel, seconded by Commissioner <br />Previtte to table any support or approval of the local option sales tax <br />legislation and bring the issue to the Board for discussion at the February <br />retreat failed with Commissioners Fennel and Previtte voting for and <br />Commissioners Carpenter and Casper and Chairman Barnhart voting against. <br /> <br /> UPON MOTION of Chairman Barnhart, seconded by Commissioner Casper with <br />Chairman Barnhart and Commissioners Casper and Carpenter voting for and <br />Commissioners Fennel and Previtte voting against, the Board agreed to support <br />legislation to establish a '~Menu of Revenue Sources." This legislation would <br />authorize counties to enact optional local taxes and fees with voter approval <br />from a menu of various revenue sources, including local sales taxes, land <br />transfer taxes, impact fees, automobile registration fees, prepared meals <br />taxes, and occupancy taxes as have been authorized under local act for <br />certain counties. <br /> <br /> There was discussion regarding legislation concerning the system <br />through which property taxes on motor vehicles are collected, specifically a <br />provision that would allow the Department of Motor Vehicles to change a <br />vehicle owner's mailing address without authorization of the owner. Also, <br />during discussion, Commissioner Fennel proposed that the Board request the <br />elimination of personal property tax on automobiles. <br /> <br /> The motion by Commissioner Casper and seconded by Commissioner <br />Carpenter to support legislation involving the collection of property taxes <br />on motor vehicles failed with Commissioners Casper and Carpenter voting for <br />and Commissioners Fennel and Privette and Chairman Barnhart voting against. <br /> <br /> UPON MOTION of Commissioner Carpenter, seconded by Commissioner <br />Privette and unanimously carried, the Board declined support of the proposed <br />legislation regarding map review and plat size requirements. <br /> <br />(b) Proposed Local Goals <br /> <br /> Commissioner Casper proposed the following Resolution regarding the <br />payment of current and prior year taxes before a deed is recorded. <br /> <br />RESOLUTION REQUESTING LEGISLATION TO REQUIRE CURRENT AND PRIOR YEARS TAXES TO <br /> BE PAID BEFORE A DEED IS RECORDED <br /> <br />WHEREAS, thousands of parcels of real property are conveyed after <br />January 1 each year; and <br /> WHEREAS, it is the customary practice for the attorneys involved in the <br />transaction to prorate the current year taxes with the attorney collecting <br />the January 1 owner's prorated share and distributing the share to the buyer <br />at the closing; and <br /> WHEREAS, the new owner, knowing that the January 1 owner is responsible <br />for the taxes, often refuses to pay the taxes on the property; and <br /> WHEREAS, each year the Tax Collectors throughout the State have to deal <br />with hundreds of complaints from the January 1 owners who receive delinquent <br />notices because the new owner did not pay the taxes; and <br /> WHEREAS, the Tax Collectors have no enforcement remedy that can be used <br />against the new owner other than foreclosure. <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners for the <br />County of Cabarrus as follows: <br />1. That this Board requests the North Carolina Legislature to address this <br />problem and consider statewide legislation requiring both current and <br />prior years taxes to be paid before a deed may be recorded. <br />2. This Resolution be forwarded to the North Carolina Association of <br /> County Commissioners to request its assistance in support of the <br /> proposed legislation. <br /> <br /> Mr. Hartsell commented on the difficulties associated with the proposed <br />legislation, specifically that the property tax amount is unknown for six <br />months of the year until the issuance of tax bills. He recommended an <br />alternative proposal to allow the Tax Collector to use levy and attachment <br />against the new owner as well as the January 1 owner and to advertise the tax <br />lien in the name of the January 1 owner and the current owner. <br /> <br /> UPON MOTION of Chairman Barnhart, seconded by Commissioner Carpenter <br />and unanimously carried, the Board agreed to support the alternative <br />legislation proposed by Mr. Hartsell to allow the Tax Collector to use levy <br /> <br /> <br />