<div class="chunk-title">Sec. 38-3. - Supplemental school taxes.</div>
<div class="chunk-content">
            <p class="incr0">
               (a)
               </p>
            		
            <p class="content1">
               On July 10, 1933, at the request of the Newton Administrative Unit Board of Education,
               the board of commissioners called for a special election under 17, chapter 562, of
               the Public Laws of 1933 to consider a supplemental school tax of $0.05 per $100.00
               of property valuation. The election was held on August 14, 1933, but the tax was defeated.
               On April 1, 1940, a second election was approved by the board of commissioners to
               consider a supplemental school tax of $0.20 per $100.00 of property valuation, and
               on May 15, 1940, the tax was approved. An election was held on May 6, 1958, to increase
               the tax by $0.12, but the proposal was defeated.
               </p>
            		
            <p class="incr0">
               (b)
               </p>
            		
            <p class="content1">
               On July 3, 1933, at the request of the Hickory City Administrative Unit Board of Education,
               the board of commissioners called for a special election to consider a supplemental
               school tax of $0.15 per $100.00 of valuation for the Hickory City Administrative Unit;
               however, the petition for the election was withdrawn due to "lack of interest by the
               citizens." Another petition was presented to the commissioners on April 29, 1939,
               to authorize an election for a supplemental school tax of $0.12 per $100.00 of property
               valuation. The election was held on May 31, 1939, and the tax was approved. On April
               9, 1952, an election was held on an increase of $0.15, which was approved. Two subsequent
               increases were defeated: one for an increase of $0.13 on December 12, 1960, and another
               for an increase of $0.20 on December 9, 1968. The supplemental tax remained at $0.27.
               </p>
            		
            <p class="incr0">
               (c)
               </p>
            		
            <p class="content1">
               The election, in accordance with G.S. 115C-501, gives the boards of education the
               authority to request that the board of commissioners levy the tax; however, the board
               of commissioners in its discretion may approve or disapprove the request in whole
               or in part.
               </p>
            		
            <p class="incr0">
               (d)
               </p>
            		
            <p class="content1">
               Both the Newton-Conover and the Hickory City School Systems continued to receive their
               supplements through 1969, at which time a countywide supplemental school tax was implemented
               to allow for a more equitable system of education within the county's three school
               systems. The board of commissioners, in accordance with G.S. 115-80(a), mandated a
               countywide school tax of $0.27 which began in fiscal year 1969-70 and continued until
               fiscal year 1974-75 when the county went to the single tax levy.
               </p>
            		
            <p class="incr0">
               (e)
               </p>
            		
            <p class="content1">
               At its meeting of September 13, 1983, the board of commissioners again called for
               a supplemental school tax election as requested by the Hickory Administrative School
               Unit. The election was scheduled for Tuesday, November 8, 1983, during the general
               election, and was to increase the school unit's supplement by $0.05, or $0.32 on the
               $100.00 valuation.
               </p>
            		
            <p class="incr0">
               (f)
               </p>
            		
            <p class="content1">
               The school unit's purpose in requesting this election was to determine whether or
               not the citizens of the Hickory Administrative School Unit wanted to be assessed an
               additional tax for the operation of the Hickory City Schools.
               </p>
            		
            <p class="incr0">
               (g)
               </p>
            		
            <p class="content1">
               The school system on several occasions had requested that the board of commissioners
               levy a portion of the existing tax of $0.27. The board had denied the request because
               it would mean levying an additional tax for education to the taxpayers in just one
               of the three school systems and would result in one school system receiving more money
               than the other two. School officials, if the issue passed, were planning to ask the
               board of commissioners to levy only $0.03 during the next budget year, fiscal year
               1984-85.
               </p>
            		
            <p class="incr0">
               (h)
               </p>
            		
            <p class="content1">
               On November 8 the voters defeated the increase by a vote of 2,544 against and 1,706
               for.
               </p>
            		
            <p class="incr0">
               (i)
               </p>
            		
            <p class="content1">
               The supplements remain in effect until they are either abolished by the voters, G.S.
               115C-501(e), or voided by the consolidation of the county and city school systems,
               G.S. 115C-501(g).
               </p>
            		
            <p class="historynote0">
               (Code 1995, Â§ 33.01)
               </p></div>