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A Penny (or a Wheelbarrow Full) for Your Thoughts?

June 21, 2017

The Machinery Act requires taxpayers to pay their bills in our “national currency,” meaning in money.  This provision allows tax offices to reject creative non-monetary payments offered by disgruntled taxpayers such the bushels of wheat sent via overnight mail to … Read more

Statutory Requirements for Plan Consistency Statements

June 20, 2017

Cities and counties routinely consider proposals to amend their zoning ordinances. Amendments vary from the rezoning of a single parcel of land to major rewrites of the whole ordinance. The decision of whether or not to make a particular amendment … Read more

Excusing Board Members from Voting on the Budget

June 19, 2017

North Carolina city and county governing board members have a duty to vote. The general voting statutes, G.S. 153A-44 (counties) and G.S. 160A-75 (cities), allow members to be excused from voting on matters involving their “own financial interest.” What if … Read more