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Obtaining Employee Addresses from State Employers

January 29, 2016

Local tax collectors have long known the power of the attachment and garnishment collection remedy.  With just two pieces of paper, a tax collector may grab the entire contents of a bank account or garnish 10% of taxpayer’s wages until … Read more

Reimbursement Agreements

January 19, 2016

A developer in town is seeking approval for a large new real estate project. The zoning and subdivision ordinances call for the developer to construct and dedicate public streets and parks and water infrastructure. But, the city has plans for … Read more

Advisory Board Review of Quasi-judicial Decisions

January 12, 2016

Acme Development Co. is proposing to build a 200-unit apartment project on a vacant lot. Under the city’s zoning ordinance, this use of the site is allowed only if a special use permit is secured.  The ordinance standards for the … Read more

Discoveries, Deferred Taxes, and the New Year

January 7, 2016

One of the most basic yet most misunderstood facets of North Carolina property taxes is the year for which those taxes are levied.  Contrary to popular belief, property taxes are not levied for the calendar year.  All local governments are … Read more

What if No Candidates File? An Election without Candidates?

January 5, 2016

There is an open seat—District 2—on the board of county commissioners, up for election.  It will be voted on in November, along with other county offices (like sheriff and school board), district offices (like state senate and district attorney), and … Read more