UPDATE 4: On 30 March 2017, the Governor signed legislation repealing HB2. Some of the implications of the repeal are examined in blog posts available here and here. UPDATE 3: On 26 August 2016, the federal district court judge who … Read more
UPDATE March 2017: See this post for a discussion of the impact of HB2’s repeal on city and county contracting authority. UPDATED April 2016: See Trey Allen’s blog post update for information on a recent 4th Circuit ruling that has … Read more
When property that should be taxed isn’t, a local government has two options. If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312. All other taxing errors … Read more
A provision in the state budget, Section 7.17 of S.L. 2015-241, set new transparency requirements related to certain financial data of state agencies, counties, municipalities, and local school administrative units. The law mandates full compliance by April 1, 2016. But … Read more
The Town of Renewville has ambitious redevelopment plans for several key—but tired and/or underdeveloped—properties along its Main Street. As we know from a prior post examining the limited situations in which a local government may discuss property acquisition in closed … Read more
North Carolina state law requires city councils, boards of county commissioners, and local school boards, to provide at least one public comment period per month at a regular meeting. Many boards have adopted policies governing what may be said and … Read more
Local government property tax offices are very good at what they do, with collection rates averaging around 98%. But nobody’s perfect. Mistakes happen. One common mistake is when property that should be taxed isn’t. Perhaps the tax office never knew … Read more
UPDATE: For those who have been searching the new versions of the statutes and can’t find the Iran Divestment Act based on the statute citations in the legislation, the Revisor of Statutes recodified the IDA. The new citation is Article … Read more