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Annexation Reform: Referendum Replaces Petition to Deny

June 28, 2012

In 2011, the legislature substantially revised the annexation laws. Among other changes, the 2011 annexation reform law, summarized here, gave property owners in the annexed area the ability to petition to deny the annexation. These changes applied to annexations in … Read more

Changes in Store for Public Guardians?

June 26, 2012

UPDATE September 2013:  H 1075 was not enacted but the guardianship provisions discussed above were transferred to S 191, which was enacted as S.L. 2012-151. If a court or jury finds that a person is incapacitated, the Clerk of Superior … Read more

Sales Assessment Ratios Continue to Climb

June 21, 2012

The housing market in some areas of the state may be improving, but a new study by the N.C. Department of Revenue suggests that real estate values remain generally sluggish across the state. The Department of Revenue’s annual sales assessment … Read more

FAQs on Adopting the Budget Ordinance

June 14, 2012

Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process.

Collecting Property Taxes from Corporations

June 11, 2012

[Today’s guest blogger is Adam Parker, UNC School of Government summer law clerk.] Let’s begin with an all-too-familiar hypothetical. In 2006, Carl Corporation incorporated a small business, Tar Heel Roofing Inc. Business went well for a few years. But when the … Read more