In a previous post, I questioned the authority of local governments to impose impact fees on new development for water and sewer services. The North Carolina Court of Appeals recently issued an unpublished opinion holding that the Town of Carthage … Read more

My colleague Chris McLaughlin has blogged repeatedly about the legal impact of the General Assembly’s repeal last year of the statutory authority for most local privilege license taxes (“LPLTs”). (See his blog posts here, here, and here.) Local governments – … Read more

In 2011, LexisNexis submitted a request under the North Carolina Public Records Act (Chapter 132 of the General Statutes) to the Administrative Office of the Courts (AOC), and to the Wake County Clerk of Court for a complete copy of … Read more

The General Assembly is still hard at work in Raleigh.  While no huge changes to property taxes have arisen yet this session, there are two new laws worth discussing.  S.L. 2015-204 creates flexibility for waiving interest on old registered motor … Read more

Tis the season for cities and counties to start mailing their 2015-2016 property tax bills. This annual event raises a very basic question: exactly what must and may be included on a property tax bill? Surprisingly, the Machinery Act provides … Read more

A  fast-growing suburban town would like to encourage walkable mixed use neighborhoods. The planning board has proposed adding a new zoning district that would allow higher residential densities provided certain standards are met. The proposed standards include requirements for sidewalks, … Read more