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The Revenue-Neutral Tax Rate

June 30, 2011

The revenue-neutral tax rate is a bundle of contradictions.  It is intended to make the property tax reappraisal and rate-setting process more transparent, but instead it often muddies the waters.  The rate is required to be calculated and published by … Read more

Mowing the Grassy Strip

June 20, 2011

A recent discussion among local government attorneys concerned whether a city may adopt an ordinance that requires abutting property owners to mow or otherwise maintain the grassy strip that often lies between a public sidewalk and the curb.  The discussion … Read more

Nuisance Abatement and Local Governments: What a Mess

June 16, 2011

UPDATE September 2013:  Click here for the 2013 sequel to this blog. What is a public nuisance? A public nuisance is a condition or activity involving real property that amounts to an unreasonable interference with the health, safety, morals, or … Read more

Can We Add a Condition to this Rezoning?

June 14, 2011

A developer needs a rezoning to increase permissible densities on a tract in order build a project that may well be good for the community. The neighbors have legitimate concerns about the impact this more intensive development would have on … Read more

Amending a Newly Adopted Budget Ordinance Before July 1

June 13, 2011

After a contentious and stressful budget season, Carolina County’s governing board adopts its annual budget ordinance on June 13, 2011. The budget reflects tough decisions by the board about how to allocate limited resources among competing priorities. However,  because the … Read more

The N.C. Constitution’s Uniformity Clause

June 9, 2011

Given the dire economic news of late, it’s no surprise that the General Assembly and local governments are trying to get creative with local property taxes.  Consider the suggestion from one county to levy a more progressive property tax, with … Read more