As discussed in a previous post, a North Carolina municipality may establish a special tax district that encompasses its central downtown area to raise money to fund “downtown revitalization.” See G.S. 160A-536(a)(2). The special tax district is commonly referred to … Read more

Carolina County has just awarded a contract for uPad tablet computers. Bill Goats, the purchasing officer for Carolina County, is having lunch with his friend in the public works department, Steve Jabs. Bill mentions the contract to Steve. “My daughter … Read more

[Update: In 2013 the federal government issued new regulations concerning this issue. See this blog post for more details.]  Bank accounts are prime targets for tax collectors thanks to the quick and easy attachment procedures in the Machinery Act that are … Read more

UPDATE September 2013:  Legislation adopted by the 2013 General Assembly extends state law preemption to existing outdoor advertising signs that conform to state rules and local ordinances.  Section 8(b) of S.L. 2013 – 413 adds a new G.S. 136-131.2 to … Read more

This session, legislators have introduced bills (House Bill 87, Senate Bill 67) proposing to amend the North Carolina Constitution to create a right of access to public records, and to require that all meetings of public bodies be open. The law … Read more

A company’s sole facility has been located in North Carolina for the past decade, but the company recently decided to move its facility to a new location in order to expand its operations. It has three choices: (1) move to an available facility in the … Read more

At long last Malcolm Tucker had found a spot to locate his nightclub. After several failed attempts to locate his club in town, he decided to move out to the county. He found a vacant lot a couple of miles … Read more

Counties and municipalities in North Carolina are not required to furnish (or fund) fire protection services for their citizens, but many local governments provide, or contract for the provision of, these services within their units. And, typically that fire protection … Read more

Pop quiz time: The General Assembly can unincorporate a city in North Carolina by local act, with or without a vote of the citizens of the city. True or False? The answer is “true.” Faculty members here at the School … Read more

UPDATE February 2017:  Six years after the posting of the discussion below and just three years before the next 10-year census, several lawsuits challenging the redistricting of North Carolina’s legislative and Congressional districts remain in active litigation.  The pattern has … Read more