Well, that took forever. But it sure happened quickly. Although this observation sounds like something Yogi Berra might have uttered, it accurately describes the General Assembly’s elimination of local privilege license taxes yesterday.  After debating this move for years, once … Read more

Generally, development regulations like zoning and subdivision standards apply equally to all properties. But sometimes a particular property is unfairly burdened by the general rules, creating an unnecessary hardship for the owner. The general statutes authorize the local board of … Read more

G.S. 159-28 is often referred to as the “preaudit statute,” but it actually prescribes two distinct legal processes—the preaudit process and the disbursement process. The statute envisions that most local government expenditures will be subject to both processes. As discussed … Read more

North Carolina’s open meetings law allows any person to “photograph, film, tape-record, or otherwise reproduce any part of a meeting required to be open.” G.S.143-318.14(a) (emphasis added). What about meetings that are not required to be open? Does a person … Read more

Yes. But they didn’t mean to. And the repeal doesn’t affect privilege license taxes levied for the current fiscal year. (We think.) And they will (probably) fix the mistake this session. At the same time they might drastically change (in … Read more

Controversy regarding a new house in a Raleigh historic district has garnered national and even international attention.  Work on the house came to an abrupt halt when permits for it were revoked.  A key element of the controversy – sparking … Read more

[UPDATE:  S.L. 2014-39 amended the site infrastructure deferral by eliminating the requriement that the property have previously been participating in the present use value deferral program for farmland and by changing the deferral calculation.  The updated post below reflects these changes.] This … Read more

This post is co-authored with Christine Wunsche, the Director of the School of Government’s Legislative Reporting Service. The pace in Raleigh is about to pick up this week as the North Carolina General Assembly returns to town on Wednesday for … Read more

Simplicity and clarity are laudable objectives when drafting a zoning ordinance or other development regulation.  One way this is accomplished is to cross-reference other material rather than repeating it in the ordinance.  This is often referred to as “incorporation by … Read more

The Town of Bomont has a problem:  for several weeks now large numbers of teenagers have been meeting on downtown sidewalks every Saturday morning to form “dance mobs.”  The youths make it almost impossible for pedestrians to access many of … Read more