North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to … Read more
In North Carolina, it is a crime for certain public officials and employees to contract with the units of government they work for or represent. G.S. 14-234 makes it a misdemeanor for a government official or employee who is involved … Read more
In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S. 159-28(b) & (d)) processes, in particular when making web-based purchases, or when using credit cards, purchase … Read more
Last month, the North Carolina General Assembly enacted legislation (S.L. 2015-36) amending some of the specific reporting requirements that apply to employees and volunteers at facilities providing services for people who are mentally ill, developmentally disabled, or are substance abusers … Read more
A five-member city council is debating a motion to adopt the proposed budget for the upcoming fiscal year. Eager for more time to persuade others to support increased funding for some of his priorities, Councilmember Tom Delay moves to postpone … Read more
The North Carolina General Assembly has just enacted House Bill 222 and it now awaits the governor’s signature. It would change the way we elect our state supreme court justices. After once being elected in a regular contested election, the … Read more
[UPDATE 9/29/15: S.L. 2015-185 amended the religious exemption to exempt real property “under construction” if the property is owned by a religious organization and is intended to be used for religious purposes upon completion. “Under construction” is defined to include … Read more
As local governments finalize their budgets, many governing boards are wrestling with difficult decisions over how to raise sufficient revenues to cover estimated expenses during the upcoming fiscal year. G.S. 159-8 requires a governing board to adopt a balanced budget … Read more
In the last election, a new majority was elected to the city council. They want to appoint new members to the board of adjustment and to the parks and recreation commission. It’s not that the current members aren’t doing a … Read more