Temp. Local Sales Tax Changes/Buncombe Co.

Created a new five-member School Capital Fund Commission with members appointed by local education boards, county commissioners, and other appointees

Established commission governance structure including quorum requirements, bylaws adoption, and officer appointments

Removed the provision allowing Buncombe County to use Article 39 tax proceeds for any public purpose without commission oversight

Added amendment date of 2025 and modified bill versioning from filed status to adopted amendment status

Section 2 was reorganized from a single continuous text into multiple subsections labeled (a) through (m) for improved readability and legal organization.

Removed the standalone 'Section 1' text that was previously included in the original formatting, as it was incorporated into the new subsection structure.

Added header information indicating this is the Third Edition, engrossed on 4/15/25, replacing the Finance Committee Substitute Adopted 4/9/25 notation.

Changed the distribution of tax proceeds from 100% to any public purpose to a split where 50% must go to school capital outlay and operating expenses, and 50% to any public purpose.

Added specific requirements that the School Capital Fund Commission serves only in an advisory capacity for school capital projects, with final decisions made by the County Board of Commissioners.

Rewrote the entire commission section to clarify member appointments, terms, and operational procedures, including changes to how the commission is structured and how its members are selected.

Added a new short title that more accurately reflects the bill's dual purpose of modifying tax distribution and making technical changes to the commission.

Removed the original language that allowed Buncombe County unrestricted discretion in using tax proceeds for any public purpose without specific allocation requirements.