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Palm Trees and Property Tax Appraisals

January 31, 2013

 What justifies a change to a real property tax appraisal in between county-wide reappraisals? The short answer is “not much.”  For a longer answer, take a look at last week’s opinion from the N.C. Supreme Court in Appeal of Ocean … Read more

Unexcused Absences

January 24, 2013

Pat Sprat was elected to the town council but just after being sworn in, a sudden illness landed her in the hospital. Pat couldn’t drive for several months, but was able to keep up with town matters by email and … Read more

What’s Next for Video Sweepstakes?

January 17, 2013

It took more than two years, but the ban on video sweepstakes that was originally scheduled to take effect in December 2010 is finally enforceable.   The North Carolina Supreme Court ruled on December 14, 2012, that the ban did not … Read more

Daily Deposit Requirement

January 14, 2013

UPDATE: Spring 2018. This blog has been updated to reflect 2017 legislative changes to G.S. 159-32. It is summer camp registration time at Fun City’s parks and recreation department. Department staff members are processing hundreds of registrations each day. That … Read more

Deannexation

January 9, 2013

UPDATE August 2013: A new statute, G.S. 105-380, requires a municipality to release property tax liability for any deannexed property that was within the town limits for six months or less before being deannexed, if no notice has been sent … Read more

“Employment at Will” vs. “Right to Work”

January 8, 2013

Here are two terms that people get mixed up all the time:  “employment at will” and “right to work.”  Is North Carolina an employment-at-will state?  Yes.  Is North Carolina a right-to-work state?  Yes.  But those two terms do not mean … Read more

Which City and County Ordinances Apply in the ETJ?

January 3, 2013

The county zoning inspector received a call from a citizen complaining about a large accumulation of junk in a neighbor’s back yard.  The caller said there are several old refrigerators, some discarded furniture, and “a whole bunch of other junk” … Read more