Few things cause more headaches for property tax offices than heir property. When a taxpayer dies owning real property, listing, exemption eligibility, billing, and enforced collection questions suddenly become very difficult to resolve. The traditional approach to resolving these questions … Read more
If a person is considering undertaking a particular land use, it is important that they know whether or not that would be allowed by the zoning ordinance. It is usually a simple proposition to determine whether or not the use … Read more
The Upsette City Council adopted a controversial ordinance limiting the number of dogs and cats per residence. Three of the council’s five members lost their seats at the next election to opponents who campaigned on pledges to repeal the pet … Read more
A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S. 20-97(b). A municipality’s governing board may levy the tax in … Read more
Quick poll question: does your local government annually write off all property taxes that are more than 10 years old? (I bet everyone reading this post just nodded yes.) Okay, second poll question: where in the Machinery Act are local … Read more
Through S.L. 2015-136, “An Act to Make Various Changes to the Juvenile Laws Pertaining to Abuse, Neglect, and Dependency,” the General Assembly enacted G.S. 7B-505.1 and G.S. 7B-903.1(e).These two new statutes address medical decision-making authority for a child who is … Read more
In addition to local funding sources, municipalities receive some financial assistance from the State to help pay for the construction, maintenance and repair of municipal streets. The legislation that first established this distribution is known as the Powell Bill (after … Read more