The Caldwell County Board of Commissioners unanimously approved a pair of amendments to a previously passed noise ordinance during its meeting Monday night at the City-County Chambers in Lenoir.

The first amendment allows racetracks, speedways or drag strips the right to apply for a permit to operate at specific dates and times not otherwise permitted in the ordinance passed previously. The application for permit must be submitted at least four weeks in advance of the event and will be approved by the Caldwell County Board of Commissioners on a case-by-case basis.

The second amendment allows that any race that already had been scheduled prior to the effective date of the ordinance, and will occur within one month of the effective date of the ordinance, will be exempt.

The speedway ordinance passed Dec. 7 limits the operation times of raceways, racetracks and drag strips to two days per week, Thursday through Saturday, during the months of March through October. Operating hours are between noon and 9 p.m. on one day and from noon to 11 p.m. on the other. Penalties for violation will be $500, which must be paid within 72 hours.

Included in the action was an amendment offered by Commission Vice Chairman Clay Bollinger to limit the exemptions to no more than three per calendar year. The events also must comply with the Thursday through Friday time frame.

The general noise ordinance passed by the board covers the regulation of sound crossing outdoor real property boundaries. This ordinance also allows for application for special permits that would allow exceptions to the sound level requirements for set periods of time, such as special events and concerts.

"We're not out to be a nuisance to the community," Danny Smith, representing Antioch Motor Speedway, said.

Smith said the track traditionally has three off-season events scheduled around Thanksgiving, New Year's and the Daytona 500.

"We use these winter races to pay our bills," Smith said.

Meanwhile, the board received the key indicator report for the month of November. Caldwell County Financial Services Manager Tony Helton said property tax receipts are lagging behind last year's pace by approximately 2 percent, enough to warrant concern if the trend continues.

"That's one we will be watching closely," he said.

He said tax receipts for automobiles also are 4.3 percent down from a year ago, although collection of delinquent taxes are up by more than $200,000.

In addition, sales tax receipts continue to be below budgeted targets. Receipts in November for sales that occurred in August came in at $617,000, 7 percent below the target number of $663,000 per month. Since the fiscal year began in July, sales tax revenue has never reached the budgeted total and has been coming in $32,000 per month short on average.

Even more ominous, Helton said the preliminary report for December sales tax revenue for sales in September show a total of just $563,000. He cautioned, however, that the total may be due to a reporting change for vendors, and the figure may be revised higher.

Nevetheless, the sales tax shortfall is troubling to the board.

"This one is the one that, to me, sends up the red flag," Commissioner Rob Bratcher said. "With the nationwide trend, I'm not optimistic."

Added Commissioner Ron Beane, "Every government is experiencing the same results, a drop in sales taxes."

Bratcher again encouraged Caldwell County residents to shop locally, if possible.

In an addition to the report, the commissioners received an update on sales tax revenue designated for capital projects for Caldwell County Schools. As with the other revenue streams, this figure also has been falling off the pace. With a budgeted target of $250,000, November receipts were $206,000, while the preliminary December total is listed at $200,000. For the fiscal year, the collection rate is averaging $30,000 per month below the target.

On the positive front, fees from the Caldwell County landfill continue to exceed projections. Receipts totaled $55,000 in November and are averaging $19,000 per month more than the $35,000 budgeted total. At the same time, the Home Health unit posted receipts of $210,000, and the division is averaging $16,000 per month more than the $167,000 monthly forecast.

Also exceeding expectations are receipts from the Caldwell County Detention Center for housing out-of-county inmates. For November, income came in at $107,000, well above the $76,000 per month projection. For the fiscal year, jail revenue is running $40,000 per month ahead.

On the expense side, salaries exceeded budgeted totals for the first time this year due to longevity payments to county employees. Meanwhile, energy use came in at $57,000 in November, its lowest total for the fiscal year, and well below the target of $67,000 per month.

In economic development news, the commissioners approved a lease agreement with Adhezion Biomedical, which has a manufacturing facility in Hudson. Funded through a $200,000 grant by the Golden LEAF Foundation, the agreement allows Adhezion to lease $200,000 in equipment through the county for a planned expansion.

Under the terms of the lease, Adhezion will repay the county at an annual interest rate of 3 percent over the next seven years. Adhezion also must create at least 20 new jobs by March 2012 with an average annual salary of $41,500. The jobs must be maintained through the course of the lease period.

Commissioner Beane noted the money that is being advance is through a grant and does not include county dollars. Commissioner Don Barrier added that the grant allows the county to create an incentive pool that can be used for other economic development projects.

In other business, the commissioners:

* Approved an audit contract for Martin, Starnes and Associates through the 2011-12 fiscal year. According to the terms of the contract, the Hickory-based firm will be paid $40,000 in 2010, $41,000 in 2011 and $42,000 in 2012.

* Awarded a contract to Decatur, Ala.-based South Western Communications to replace door lock controls and the telecommunications system at the Caldwell County Detention Center. South Western's bid of $101,553 was well below the $150,000 budgeted limit the commissioners previously had approved in October.

* Reduced the travel mileage reimbursement rate from 55 cents per mile to 50 cents per mile, in accordance with an Internal Revenue Service alteration. The board also approved making the IRS mileage rate as the standard to be followed.