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33 City Board of~Education'has deemed it necessary to acquire the property in order to expand the existing school facilities, for playground use and other essential uses. AND WHEREAS, the property sought to be acquired adjoins Jackson Park Elementary School property at its northern boundary and the real property con- sists of a dwelling house and out buildings on a lot fronting on the south side of Venus Street and having a frontage of 100 feet and a lateral line of 150 feet, which are deemed useful by the Kannapolis City Board of Education. AND WHEREAS, Gary Lee Campbell and wife, Debra N. Campbell, have offered to sell this property which they hold in fee simple absolute and which will be acquired in fee simple absolute for the purchase price of Fifty Thousand Dollars and no/lO0 Dollars ($50,000.00); that the Cabarrus County tax value assessed against this property for 1991 is $44,550.00; and the appraised value is $45,5OO.OO. AND WHEREAS, the Kannapolis City Board of Education deems, under the circumstances, that this price is fair and reasonable for the purposes said real Property is to be used. AND WHEREAS, under the provisions of G.S. 115C-426(f), no contract for the purchase of a site shall be executed or any funds expended therefor without the approval of the Board of County Commissioners of Cabarrus County as to the amount to be spent for the site. AND WHEREAS, it is the desire and request of the Kannapolis City Board of Education that the Cabarrus County Board of Commissioners now ratify, confirm and approve the purchase of the above-referred to real property and the expenditure of funds therefor. NOW, THEREFORE, BE IT RESOLVED by the Cabarrus County Board of Commissioners that a contract for the purchase of 1401 Venus Street, Kannapolis, Cabarrus County, North Carolina, be approved and that the Kannapolis City Board of Education be allowed to expend the funds hereinbefore referred to for the purchase of said site, a photocopy of a portion of the Cabarrus County tax map showing the property desired to be acquired being hereto attached. The foregoing Resolution was duly adopted at a meeting of the Cabarrus County Board of Commissioners on this the 3rd day of August, 1992. ATTEST: /s/ Frankie F. Bonds Clerk (SEAL) /s/ Carolyn B. Carpenter Chairman Privilege License Tax UPON MOTION of Commissioner Barnhart, seconded by Chairman Carpenter with Commissioners Barnhart, Hamby and Payne and Chairman Carpenter voting for, the Board added discussion of the Privilege License Tax Ordinance and Schedule to the agenda. Mr. Terry Rowland, Tax Administrator, reviewed the privilege license tax and commented on the unfairness of the levy of the tax at the county level. He noted that some business are required to pay at three levels (state, city, and county), some at two levels (state and city), and some not at all. Mr. Rowland estimated that $4,100.00 had been collected for the privilege license tax as of July 27; however, he pointed out that the County does not have the necessary personnel to adequately enforce the collection of this tax. He recommended that the Board rescind the privilege license tax schedule approved on May 18, 1992 and revert back to the original ordinance as amended. UPON MOTION of Commissioner Barnhart, seconded by Chairman Carpenter with Commissioners Barnhart, Hamby and Payne and Chairman Carpenter voting for, the Board repealed as of July 1, 1992 the Privilege License Tax Ordinance adopted on