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half per cent (112%) additional local government sales and use tax, and interested citi-
zens presented their views to the Board of County Commissioners; and
WHEREAS, the Board of County Commissioners caused public notice of the public hearing
to be given in accordance with law at least ten days prior to the date of the hearing; and
WHEREAS, the Board of Commissioners of Iredell County is now of opinion and does
hereby find and declare that the levy of said sales tax within Iredell County is both
desirable and necessary to adequately finance the operation of the county and the cities
and towns herein;
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Iredell County
as follows:
Section 1. There is hereby imposed and levied within Iredell County the one-half per
cent (112%) supplemental local government sales and use tax authorized by Ratified Chapter
906 of the 1985 Session Laws (Regular Session, 1986), and codified as Article 42 of
Chapter 105 of the General Statutes of North Carolina, effective July 7, 1986. The tax
hereby imposed and levied shall apply to the same extent and be subject to the same
limitations as are set forth in said Chapter 105.
Section 2. Collection of the tax by the North Carolina Secretary of Revenue, and
liability therefor, shall begin and continue on and after the first day of September,
1986.
Section 3. The net proceeds of the tax levied herein shall be distributed by the
Secretary of Revenue on a quarterly basis to Iredell County as prescribed by G. S. 105-
501. The amount distributed to Iredell County shall be divided among the County and the
municipalities herein in accordance with the method by which the one percent (1%) sales
and use taxes levied in Iredell County pursuant to Article 39 of General Statutes Chapter
105 are distributed.
Section 4. This resolution shall become effective upon its adoption and a certified
copy hereof shall be forwarded to the North Carolina Secretary of Revenue.
Adopted this _28th day of _July , 1986.
In discussing the motion, Commissioner Mills questioned the interpretation of the
sales tax in reference to the three school systems. Mr. Pope advised that according to
the sales tax division of the revenue department and the Institute of Government that
funds generated by this 1/2% sales tax may supplant ad valorem funds that the county has
previously been spending but it may not be used to supplant other sales tax funds.
VOTING: Ayes - 5; Nays - 0.
ADOPTION OF FY 1986-87 BUDGET ORDINANCE: MOTION from Commissioner Murdock to adopt
the FY 1986-87 Budget Ordinance as follows:
BUDGET ORD I NANCE - 1 9 8 6 - 1 9 8 7
IREDELL COUNTY, NORTH CAROLINA
Be it ordained by the Board of Commissioners of Iredell County, North Carolina:
Section 1. The following amounts are hereby appropriated in the General Fund for the
operation of the County Government and its activities for the fiscal year beginning July
1, 1986, and ending June 30, 1987, in accordance with the chart of accounts heretofore
established for this county:
Governing Board
$ 32,863
Administration
121,291
Personnel
59,655
Elections
81,690
Finance
228.272
Tax Supervisor
293,493
Tax Collector
167,052
Data Processing
148,211
Legal
36,000
Courts
183,645
Register of Deeds
262,759
Planning
88,866
Mapping
154,419
Inspections & Code Enforcement
Maintenance - Public Buildings
366,050
390,843
Law Enforcement
1,490,196