Tax fans, I know you’ve been eagerly anticipating the sequel to my last post, which ended in a thrilling cliff-hanger: What must we do with sale proceeds and outstanding taxes after a local government sells property it purchased at a … Read more

A North Carolina local school board renews its contract with a superintendent for an additional four years. Seven months later, the board meets in closed session to discuss a personnel matter. Immediately after the closed session, the superintendent resigns and … Read more

UPDATE: House Bill 13, described below in the section titled Health Assessments, was enacted on August 18, 2015 (S.L. 2015-222). The legislation requires requires health assessments for all children enrolling in the state’s public schools. Under former law, only children … Read more

Temporary yard signs are springing up all around town. Town council wants to reduce the clutter, but also wants to respect the free speech rights of the community. Council is considering new rules that will allow campaign signs during election … Read more

Dale Linquent is a resident of Carolina Village. He has lived in three different apartments in as many years and each time has left an outstanding utility balance on his account. This year the village board adopted a new water … Read more

Local governments are free to purchase property at any tax foreclosure auction, be it one of their own or one initiated by another government.  This often occurs by default when a local government enters an initial bid at the amount … Read more

[UPDATE 10/16/15:  S.L. 2015-266 slightly changed the rules governing overpayments.  See this blog post for more details.] Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 … Read more

Update January 2017:  In Session Law 2016-109, section 5, enacted July 22, 2016, the General Assembly expressed its intent “to provide for even-numbered year municipal elections, effective with the 2020 election cycle.”  It directed the Joint Legislative Elections Oversight Committee … Read more