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Preoccupied with Occupancy Certificates: Part I

December 15, 2011

My current preoccupation (a temporary one, I hope) is certificates of occupancy. I don’t mean those permissions necessary to occupy public property in the Raleigh, New York, or Washington demonstrations that have been in the news. No, I mean those … Read more

Interest on Delinquent Taxes

December 1, 2011

Just over a month remains before interest will begin accruing on unpaid property taxes levied for the 2011-12 fiscal year.  On January 6, 2012, these taxes will become delinquent and begin accruing interest at the rate of 2% for January … Read more

Open Meetings and the Public’s Right to Speak

November 16, 2011

North Carolina’s open meetings law creates a broad public right of access to meetings of public bodies by requiring notice of most kinds of meetings, and allowing anyone to attend them. Do those who attend have a guaranteed right to … Read more

Making Changes to Prior Years’ Tax Values

November 11, 2011

“Don’t make retroactive changes to property tax values.”  As general rules go, that’s a pretty good one for county assessors to follow.   Absent unusual circumstances, any changes to property tax values should apply to the current tax year and not … Read more

Texting While Meeting: Is it Illegal for Local Government Officials?

November 2, 2011

Texting, tweeting, emailing, blogging, posting: members of public boards are doing this during meetings using their private or publicly-issued electronic devices, and communicating with each other, with individuals or groups attending the meeting, and with individuals and groups anywhere in … Read more

The Screwy City Election Schedule

November 1, 2011

In even-numbered years, it’s pretty easy to tell when elections will happen.  In May of 2012, for instance, there will be primary elections for congressional seats and North Carolina legislative seats and governor and attorney general and judges and county … Read more