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What Didn’t Happen

July 19, 2012

For those of us who work with local taxes, the most important news out of the General Assembly this summer was what didn’t happen. The legislature did not create any major new property tax exemptions.  The long-awaited overhaul of the registered … Read more

2012 Emergency Management Legislative Wrap-up: Big Changes Ahead

July 17, 2012

During the 2012 Session, the North Carolina General Assembly enacted significant legislation that completely reorganized and updated the state’s emergency management statutes, extended the legal length of law enforcement and emergency management vehicles, and created the criminal offense of terrorism.  … Read more

Prohibition on Certain Contingent Fee Audit Contracts

July 12, 2012

UPDATE OCTOBER 2015: During the most recent legislative session, the General Assembly enacted S.L. 2015-109, which removed the sunset provision and thereby made the prohibition on the contingent fee audit contracts described below permanent. In 1993, the North Carolina Supreme Court held that … Read more

Can We Continue this Zoning Hearing?

July 10, 2012

The county board of commissioners is holding a public hearing on a controversial rezoning. The hearing has been going on for an hour and there are many interested citizens waiting to speak. The board chair knows the agenda for the … Read more

General Assembly Changes County Requirements for Appointing LME Boards

July 5, 2012

In North Carolina, public mental health, developmental disabilities, and substance abuse services are provided through local government agencies called area authorities (also called “local management entities” or “LMEs”). Each board of county commissioners, either singly or jointly with other boards … Read more