School Law Bulletin [serial] 26, 3 (Summer 1995)

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H5C-21(a).
42.G.S. L15C-21(a)(l).
43. G.S. H5C-21(b)(la).
14 School Law Bulletin Summer 1995 governing board and is administered separately from the county unit, but it too depends on appropriations by the county commissioners for its local funding.) Although city units may also serve as special taxing districts in which supplemental property taxes may be levied for school support, for fiscal purposes city units are the re- sponsibility of county boards of commissioners. Any county wide revenue
...s that are appropriated for school op- erating expenses (but not for capital outlay) must be dis- tributed to all units in the county equally in proportion to average daily membership (ADM).
Although the General Assembly could mandate the merger of all city units with county units, it has not cho- sen to do so. Merger of specific units by the General As- sembly is possible. In addition, the General Assembly has provided three other methods for merger where all in- volved school units are in one county.


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