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Signing Minutes and Ordinances

October 30, 2009

We occasionally get phone calls from local government officials who are concerned that the mayor – or in the case of a county, the chair of the board of commissioners – has not signed an ordinance or has not signed … Read more

Priority of Local Government Liens

October 29, 2009

Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A.  The property is valued at $25,000 and the county holds a tax lien … Read more

I Second that Amotion

October 28, 2009

UPDATE September 2013:  A superior court judge affirmed the power of amotion for removal of a county commissioner. The judge’s order is summarized here. With apologies to Smokey Robinson and the Miracles, and with assurances that I haven’t left out … Read more

Valid Cash Incentive or Illegal Tax Rebate?

October 28, 2009

One news outlet reported that in exchange for constructing a data center in North Carolina, Apple Inc. will be reimbursed by North Carolina local governments for “50 percent of tax revenue on real estate property — buildings and land — … Read more

Protests and ARRA and Bears, Oh My!

October 27, 2009

Now that local governments are digging in to the requirements that apply to American Recovery and Reinvestment Act grants, I’ve started to get questions about developing bid protest procedures.  Are these procedures required?  If so, what should the procedures look … Read more

Transfers between an Enterprise Fund and the General Fund

October 26, 2009

Many local government officials, reticent to increase their unit’s property tax or other tax rates, look to alternative revenue sources to support general government services and activities. One potential source of revenue is that generated from the fees and charges … Read more

“Approved as to Form”

October 21, 2009

I sometimes get questions about the ubiquitous “approved as to form,” which appears on official documents, signed by the local government attorney. Is this just typical boilerplate, or is it a legal requirement for a contract, ordinance, or other official … Read more

Prequalification: Good, bad, or indifferent?

October 20, 2009

Your local government is planning a major construction project, and the engineering firm working with you on the project has strongly recommended prequalifying contractors before bidding.  The engineer tells you that this will ensure that the bids you receive are … Read more

Assessing Surcharges on Credit Card Payments

October 19, 2009

UPDATE August 2013: For more recent information on this topic, click here. True or False — State law prohibits a local government or public authority from assessing surcharges on customers who remit payment of taxes, assessments, or fees by credit … Read more