$200 million. That’s the estimated property tax revenue North Carolina’s 100 counties defer each year under the state’s present-use value (“PUV”) property tax exclusion program for farms and other favored properties. And by “defer,” I really mean “lose,” because most … Read more

UPDATE September 2013: For more recent information on this topic, click here. To consolidate or not to consolidate, that [may be] the question. In the coming weeks, the NC General Assembly could act on legislation that would permit a county … Read more

The county commissioners meetings had been getting really contentious. The board was bitterly divided over almost everything, and it had started to get personal. The board chair tried to encourage civility, but one night she just gave up. With board … Read more

Most zoning ordinances have residential zoning districts. One of these is usually a district where the primary permitted land use is single family detached housing. Multifamily housing and group living arrangements (as well as commercial and industrial land uses) are … Read more

UPDATE:  An update on this issue is available here. On March 29, 2012, Senior U.S. District Judge Malcolm Howard ruled on the 2nd Amendment challenges brought against restrictions on dangerous weapons that can be imposed during a declared state of … Read more

It is quiz time again. Which of the following (if any) loan transactions are authorized under North Carolina general law? a.   A group of citizens has formed a softball league. The local league plans to host a large softball tournament … Read more

The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes.  Today I analyze the opinion dealing with the denial of a property tax … Read more

[Update: In 2013 the Court of Appeals reversed its opinion in the Fayetteville case discussed below based on a related N.C. Supreme Court opinion.  See this blog post for more details.] The N.C. Court of Appeals celebrated tax day a few weeks later … Read more

UPDATE November 2013: Americans Elect did not prove to be a viable political party and failed to qualify for continued recognition in North Carolina. No doubt you can name the two biggest political parties officially recognized in North Carolina: just … Read more