During this week’s special legislative session called by gubernatorial proclamation, the General Assembly enacted legislation appropriating funds and authorizing programs to provide disaster relief to individuals, businesses, and local governments impacted by natural disasters that have stuck North Carolina this … Read more

There is no constant in community. Population ebbs and flows; market preferences shift; the economy fluctuates. Each community evolves. In many suburban places across North Carolina—indeed, across the U.S.—that evolution includes a move toward more density, more mixed uses, and … Read more

Time for a pop quiz: G.S. 105-381 governs refunds and releases (aka waivers) of which of these local government taxes and fees? A.  Property taxes. B.  Occupancy taxes. C.  Solid waste fees. D.  Water & sewer fees. E.  All of the … Read more

For many this is the season of giving. In that spirit, this post addresses frequently asked questions about donations to local governments.

Now that the votes are in, let the questions begin! When do new county commissioners get sworn in and who can administer the oaths of office? What are the requirements for the organizational meeting? What powers do the “lame duck” … Read more

A few blocks from downtown in the town’s historic district sit two houses built in the early twentieth century: the Hare House and the Tortoise House. The houses retain their historic elements and contribute to the architectural character of the … Read more

$19 billion.  That’s the rough market value of exempt property owned by non-profit educational institutions and charitable hospitals throughout North Carolina, according to the most recent figures from the N.C. Department of Revenue. Under G.S. 105-278.4 and G.S. 105-278.8, property … Read more

After each county and city election there is a transition period during which newly-elected officers have not yet been installed and outgoing officers are still in power. This blog post answers questions about what happens during this transitional period, when … Read more

Animal services programs have a variety of local government homes – they may be in the local health department, law enforcement agency, city or county administration, or a standalone department. There are also intergovernmental programs, such as a county agreeing … Read more

If I sell you my house, you need to worry about old property taxes on that house.  If those taxes aren’t paid, you will become personally responsible for them. Your wages, bank accounts and cars may become targets of enforced … Read more