Just over a month ago, the first case of Ebola virus disease to be diagnosed in the United States occurred in Dallas, Texas. It was considered an “imported” case, meaning that the infected individual, Thomas Eric Duncan, contracted the virus … Read more

Grade inflation may be rampant in higher education (everybody gets an A at Harvard?) but not at the Council on State Taxation.  Known as “COST,” this trade organization/lobbying group represents businesses concerned about state tax issues.  It recently issued a … Read more

Local privilege license taxes will be history as of July 1, 2015.   I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email inbox.  Here are more Q&A’s about the disappearance of these … Read more

This post was co-authored by Meredith Smith, Assistant Professor of Public Law and Government, UNC-CH School of Government.  Over the course of the last two weeks, North Carolina federal district court judges in both the western district and the middle … Read more

Following up on Frayda Bluestein’s excellent post about the appointment of new city and county attorneys, I offer answers to frequently asked questions about the proper role of a local government attorney. As always, my advice is guided by the … Read more

Each city and county in North Carolina is required to appoint an attorney “to serve at its pleasure and be its legal advisor.” See G.S. 160A-173 (cities) and 153A-114 (counties). Some cities and counties -typically larger jurisdictions – have in-house … Read more

It is May 2015 and several of Procrastination Village’s staff members are frantically ordering supplies and equipment to spend down remaining budget appropriations by the end of the 2014-15 fiscal year. As of May 1, the parks and recreation department … Read more