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Tribal Casinos and Property Taxes

January 30, 2015

UPDATE:  S.L. 2015-262 now excludes  from local property taxes all property sited on land held in trust for the Eastern Band of Cherokee Indians, effective for the 2016 tax year and beyond. Gambling is a big business in North Carolina, and … Read more

Gearing Up For The 2015-16 Legislative Session

January 27, 2015

It’s that time of year again. The newly-elected legislators are settling into their offices, committee chairs are being appointed and committees are being assigned, lobbyists are bustling about Jones Street, and policy priorities are beginning to take shape or emerge. … Read more

The Nuts and Bolts of Property Tax Liens

January 16, 2015

I’ve blogged recently about the importance of record ownership as of January 1 and January 6 for property tax listing and collection.  Today I continue this New Year’s theme and discuss the property tax liens on real property that arise … Read more

Determining the Pay for the New Sheriff

January 6, 2015

A new sheriff has been elected.  What will his salary be?  Must he be paid what the old sheriff was being paid, or can he be paid less? Here is one way to read the statutes:  the new sheriff must … Read more