I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up.  I wrote about … Read more

In the summer of 2012, the General Assembly enacted a law that authorized boards of county commissioners in North Carolina to consolidate county human services departments and boards. In the months since, twenty counties have taken actions under G.S. 153A-77. … Read more

Across North Carolina solar energy systems are filling pastures and cladding rooftops.  According to solar industry reports, North Carolina ranked second in the country, behind only California, for solar photovoltaic capacity added in 2013.  The rapid rise of the solar … Read more

Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the … Read more

If America’s cities and towns are to realize their greatest potential as attractive and welcoming places—and as drivers of the new American economy—they must be able to repurpose their vacant, abandoned and foreclosed properties. Those properties—whether the product of the … Read more

The North Carolina open meetings law requires most official meetings of public bodies to be open to the public. The law also lists nine permitted purposes for meeting in closed session. It sets rules for announcing and conducting closed sessions, … Read more

When an employee of a city or county wants to run for elective office, three legal considerations have traditionally leapt to mind—North Carolina’s criminal conflicts of interest statute, the state’s common law principle of incompatibility of office, and the federal … Read more

In the world of fashion they say that accessories make the man. What kinds of accessories are we talking about? Accessories such as belts, socks, handkerchiefs, ties, and caps. They complement a man’s shirt, pants, shoes, and jacket. They enhance … Read more

For the last 30 years North Carolina, like most states, has been making it easier to register and vote. In the early 1980s the only way you could register was to go before an official of the local board of … Read more

In my last two posts, I described the new design-build and design-build bridging construction delivery methods authorized by the General Assembly during the 2013 legislative session.  This post completes our discussion of the new delivery methods by outlining the third … Read more