The City of Prescott, Arizona, and its mayor, learned a harsh lesson about the failure to preserve emails and other electronic records during (and in anticipation of) litigation. The lesson has cost the city well over $100,000 in legal fees … Read more

The North Carolina Court of Appeals has ruled that a lawsuit seeking access to public records should be dismissed if it fails to name a proper custodian (as defined in state law) as the defendant in the complaint. The case … Read more

Many children and more than a few adults are counting the days and hours until Santa arrives next week.  But taxpayers who’ve yet to pay their 2014 property tax bills should be counting the days and hours until January 6, 2015, the … Read more

Almost ten years ago, in the town of Bushwood, North Carolina, the “generous” owner of the historic textile mill building just off Main Street donated the property to the town (it was difficult to maintain and the owner didn’t want … Read more

Two recent lawsuits have drawn attention as the first to be subject to a new state law treating some constitutional challenges differently from other lawsuits. The first case was brought by the town of Boone, seeking to invalidate a legislative … Read more

Decades ago, a landowner recorded a plat to divide his tract of land into lots and streets. The lots were sold and developed with houses. Most of the streets were constructed and opened as public streets. But there is an … Read more

New Year’s Day is best known for hangovers and college football bowl games. But among North Carolina property tax professionals, January 1 means even more than the Famous Idaho Potato Bowl (yes, that’s an actual game.) January 1 is listing … Read more

Consider three scenarios involving polling an elected governing board: 1. The city manager has determined that it is time for new leadership in the HR department. She contacts each of the council members to find out if they approve firing … Read more

The doctrine of governmental immunity shields cities and counties from financial liability for tort claims arising from the performance of governmental functions. (A “tort” is wrongful conduct, such as negligence or assault, for which a victim may be able to … Read more