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124 <br /> <br /> The Board of Commissioners for the County of Cabarrus met in <br />recessed regular session in the Commissioners' Meeting Room at the <br />Cabarrus County Governmental Center on Monday, December 28, 1998, at <br />6:30 P.M. <br /> <br />Present - Vice Chairman: Arne L. Fennel <br /> Commissioners: Carolyn B. Carpenter <br /> Sue B. Casper <br /> Coy C. Privette <br />Absent - Chairman: Jeffrey L. Barnhart <br /> <br /> Also present were Mr. Frank W. Clifton, Jr., cOunty Manager; Mr. <br />Fletcher L. Hartsell, Jr., County Attorney; and Mrs. Frankie F..Bonds, <br />Clerk to the Board. <br /> <br />Vice Chairman Fennel called the meeting to order at 6:30 p.m. <br /> <br />Resolution Relative to Leqislative Goals <br /> <br /> UPON MOTION of Commissioner Carpenter, seconded by Commissioner <br />Casper and unanimously carried, the Board affirmed the approval of the <br />following Resolutions as discussed by the Board on December 21, 1998. <br /> <br />Resolution No. 1998-45 <br /> <br />RESOLUTION REQUESTING LEGISLATION TO PERMIT <br />~VERTISING, LEVY AND ATTACHMENT AGAINST A <br />POST JANUARY 1 BUYER OF REAL PROPERTY <br /> <br /> WHEREAS, thousands of parcels of real property are conveyed <br />between January 1 of each year and the due date for annual property tax <br />bills; and <br /> WHEREAS, the custom in closing a sale transaction of real <br />property is to prorate current year taxes between the January 1 owner <br />(the "Record Owner") and the purchaser of real property after January 1 <br />(the "Buyer") by assigning the Record Owner's share to the Buyer; and <br /> WHEREAS, the Buyer often either intentionally refuses to pay the <br />current taxes on the property when the bill is issued, or is confused <br />about the responsibility therefor; and <br /> WHEREAS, each year Tax Collectors throughout the State must deal <br />with complaints from Record Owners who receive delinquent notices <br />because the Buyer has not paid the taxes; and <br /> WHEREAS, Tax Collectors have no enforcement remedy against the <br />Buyer other than foreclosure of the real property. <br /> NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners for <br />the County of Cabarrus as follows: <br />1. This Board requests the North Carolina Legislature to address <br />this problem and to consider statewide legislation permitting the <br />Tax Collector to use levy and attachment and to advertise against <br />the Buyer as well as the Record Owner. <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 />Adopted this the 28 day of December, 1998. <br /> <br /> /s/ Arne L. Fennel <br /> Vice Chairman <br /> Cabarrus County Board of Commissioners <br />ATTEST: <br />/S/ Frankie F. Bonds <br />Frankie F. Bonds, Clerk to the Board <br /> <br />Resolution No. 1998-46 <br /> <br />A RESOLUTION REQUESTING LEGISLATION TO CHANGE THE <br />P~ATIO OF SALES TAX DISTRIBUTION IN THE STATE OF <br />NORTH CAROLINA <br /> <br />WHEREAS~ <br /> <br />WHEREAS, <br />WHEREAS, <br /> <br />Cabarrus County is experiencing growth in both citizen and <br />school population and has a need for more new school <br />construction; and <br />the state of North Carolina is experiencing tremendous <br />growth in revenues from all sources; and <br />the good citizens of Cabarrus County overwhelmingly <br />defeated an attempt to raise the sales taxes an additional <br /> <br /> <br />