September 1 is just a few days away, which means the end of discounts for 2016 taxes is also just a few days away.  Seems like a perfect time to cover the basics of one of the Machinery Act’s most … Read more

Yesterday, August 21, was National Senior Citizens Day. When President Reagan issued the proclamation first recognizing this day, he explained: For all they have achieved throughout life and for all they continue to accomplish, we owe older citizens our thanks … Read more

Three (of five) board members walk into a bar…. Sounds like the beginning of a joke, right? In fact it’s the beginning of a frequently asked legal question. Stated more broadly the question is whether the mere presence of a … Read more

Property owned by a local government, the state, or (usually) the federal government is exempt from property taxes in North Carolina. That’s one of the most straightforward provisions in the entire Machinery Act. (You can find it in G.S. 105-278.1).  … Read more