Tax collectors are obligated to “use all lawful means” to collect their local governments’ property taxes. G.S. 105-350(1).  This provision implicitly obligates local governments to use the foreclosure remedy when available and necessary. Despite this legal obligation some local governments remain … Read more

The last year has been a very active one for North Carolina public health workers who deal with communicable disease. The 2014-15 flu season was a bad one, with a total of 218 deaths reported by the time the season … Read more

In North Carolina, a developer can get final plat approval before he completes the required infrastructure—but only if the developer provides financial assurance to guarantee the infrastructure completion. North Carolina’s General Statutes allow cities and counties to permit these performance … Read more

[Note:  This post originally appeared here on the North Carolina Criminal Law blog.] Suppose a North Carolina city adopts an ordinance establishing a local speed limit of 25 miles per hour for all city streets that are not otherwise marked. … Read more

Budget season is in full swing for most local governments across the state. Managers, budget officers, department heads, and others are busy compiling expenditure requests and identifying potential revenue sources to balance the budget for the fiscal year that begins … Read more

In Union County Board of Education vs. Union County Board of Commissioners, ___ N.C. App. ___, No. COA14-633 (Apr. 7, 2015), the North Carolina Court of Appeals reversed a trial court judgment in favor of the Union County Board of … Read more

Foreclosure is a powerful collection remedy of last resort for property taxes that are a lien on real property.  Because property tax liens generally have super-priority, local governments almost always get paid first from the proceeds of a foreclosure sale. … Read more