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Budgeting Under “Tag & Tax Together”

February 27, 2014

It’s almost budget time again for local governments across North Carolina, and tax collectors need to be involved.  Collectors have the responsibility of estimating the property tax collection rate for the current fiscal year (2013-2014), which is the maximum collection rate … Read more

The FLSA’s Administrative Exemption from Overtime Pay

February 19, 2014

Under the Fair Labor Standards Act, a government employee is entitled to overtime pay after working 40 hours in a week, unless an exemption applies. If an exemption applies, the employee is said to be “exempt” and is not entitled … Read more

Help! There’s a Lawyer on my Board!

February 11, 2014

Local elected officials come from all walks of life.  Farmers, teachers, architects, car dealers, insurance agents, realtors . . . you name the occupation and it’s a sure bet someone with that experience is serving on a city council or … Read more

Subdivision Performance Guarantees

February 7, 2014

So the county granted initial approval for a large residential subdivision.  Now, after completing some (but not all) of the roads and infrastructure, the developer wants final plat approval so she can close on the first round of lot sales.  … Read more

Approving Minutes of Meetings You Didn’t Attend

February 5, 2014

The closed session meeting was contentious. Three of the five board members were ready to fire the manager. They were going off the board and were anxious to push for a vote on the dismissal before the election in November. … Read more