With taxpayers across the state still suffering financially, local governments may be forced to rely on foreclosures more than ever to generate vital property tax revenue.  Here are five persistent myths about tax foreclosures that deserve debunking.

Local governments often create committees to carry out a wide variety of functions on behalf of their communities. Who has authority to create committees? What is their status under the open meetings law? Under what rules should they operate? What … Read more

UPDATE: In March 2012, the N.C. Court of Appeals held that the smoking law’s exemption for country clubs extends only to nonprofit country clubs. Edwards v. Morrow, 725 S.E.2d 366 (N.C. App. Mar. 20, 2012), appeal dismissed and review denied, … Read more

UPDATE August 2013: During the 2013 legislative session, the General Assembly enacted S.L. 2013-366, which prohibits a local government from providing health insurance coverage for abortions that is greater than that provided by the State Health Plan for Teachers and … Read more

What’s a “Public Office”? I am often asked to explain what it means to hold a public office. The questioner is sometimes trying to decide whether a particular person must take an oath, which is required of public office-holders.  Or, the person … Read more

[2011 UPDATE: For more detail on this topic, see the following 2011 book: Housing Codes for Repair and Maintenance: Using the General Police Power and Minimum Housing Statutes to Prevent Dwelling Deterioration] North Carolina experienced a record number of foreclosures … Read more

Which of these taxpayers is entitled to a property tax refund? Jane forgets that she is escrowing her property taxes with her mortgage company and pays the taxes herself in September.   Two weeks later she demands a refund because her insurance … Read more

The mayor is finishing lunch with a couple of friends at the diner downtown. Just as she is about to dig into the best banana pudding in the state, an irate constituent barges in. Reaching the mayor’s booth, the red-faced … Read more

A tenant signs up to receive water or sewer utility services and then falls delinquent on her payments. The tenant moves out and the local utility provider is left with an unpaid bill (or series of unpaid bills). What can (and … Read more

UPDATE September 2013:  In the summer of 2013 the General Assembly enacted legislation that will enable an owner whose property is subject to a decision or interpretation by the zoning administrator or subdivision ordinance administrator to post a sign on … Read more