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IREDELL COUNTY BOARD OF COMMISSIONERS
MINUTES
OCTOBER 6, 1987
The Iredell County Board of Commissioners met in Regular Session on Tuesday, October 6, 1987,
7:30 p.m., Agricultural Center Conference Rooms 1 and 2, Statesville, NC. Present for the meeting
were:
Larry S. Hedrick, Chairman
Alice M. Stewart, Vice Chairman
Jessie S. Crosswhite
Frances L. Murdock
Samuel L. Ostwalt
Staff present: J. Wayne Deal, County Manager
William P. Pope, County Attorney
Alice Fortner, Clerk to the Board
Bill Furches, Finance Officer
Bill Mashburn, Health Director
Sandi Massey, Nursing Director
CALL TO ORDER: By Chairman Hedrick
INVOCATION: By Chairman Hedrick
PUBLIC HEARING: MOTION from Chairman Hedrick to adjourn to Public Hearing.
VOTING: Ayes - 5; Nays - 0.
READOPTION OF LOCAL SALES TAXES, IN CONFORMANCE WITH RATIFIED CHAPTER 832 of 1987 SESSION LAWS:
Mr. Deal, county manager, explained the reason for readopting the sales taxes. He said that coun-
ties were losing sales tax money through a "loop -hole." This readoption would eliminate the "loop-
hole" and enable the counties to receive additional revenue.
No one present spoke for or against the readoption of the local sales taxes.
CLOSING OF A PORTION OF S. R. 2101: Chairman Hedrick recognized Mr. Charles Campbell of the
Department of Secondary Roads. Mr. Campbell discussed the petition received by the State signed by
persons in the neighborhood who wished to see this portion of the road closed. Mr. Campbell refer-
red to an estimated .4 mile in question. He also said that Mr. Beecher H. Grose owned all the
property involved in the petition.
Commissioner Murdock inquired if there were any residences located on the segment proposed for
closing. Mr. Campbell said no one lives on the section.
Chairman Hedrick inquired what kind of provisions the State made to be sure that someone
doesn't go down the road. Mr. Campbell replied that the State puts up dead-end road signs. He said
they would put up those signs but not maintain them.
No one else spoke for or against the proposed closing.
MOTION from Chairman Hedrick to close the public hearing and return to regular session.
VOTING: Ayes - 5; Nays - 0. j
MOTION from Commissioner Murdock to adopt the following resolution:
A RESOLUTION REENACTING LOCAL GOVERNMENT
SALES TAXES WITHIN IREDELL COUNTY
WHEREAS, the North Carolina General Assembly authorized the levy of local government sales and
use taxes through enactment of Chapter 77 of the 1971 Session Laws, codified as Article 39 of
Chapter 105 of the General Statutes; Chapter 908 of the 1983 Session Laws, codified as Articles 40
and 41 of Chapter 105 of the General Statutes; and Chapter 906 of the 1985 Session Laws (Regular
Session, 1986), codified as Article 42 of Chapter 105 of the General Statutes; and
WHEREAS, these sales and use taxes authorized by the General Assembly have been levied in
Iredell County by action of the Board of Commissioners acting pursuant to the authorizing legisla-
tion: and
WHEREAS, enactment by the General Assembly of Chapter 832 of the 1987 Session Laws redefined
the situs of the transaction for the purpose of collecting local government sales and use taxes,
thus redefining the application of those taxes and requiring readoption of these taxes by county
board of commissioners; and
WHEREAS, Section 10 of Chapter 832 of the 1987 Session Laws provides that failure to adopt
expansion of the Local Government Sales and Use Tax Act will result in repeal of these taxes in
Iredell County because they would be inconsistent with the scope of the levies authorized by
Articles 39, 40, 41 and 42 of Chapter 105 of the General Statutes as amended; and