No, not the gap that subway riders all over the world are warned about at every stop.  I mean the gap between the time the NC registration for a motor vehicle expires and a new registration is issued for that … Read more

Monuments to Confederate soldiers stand outside the county courthouse in many North Carolina counties.  Other Civil War monuments and statues are located in public parks and cemeteries, and one stands in a prominent location at the University of North Carolina … Read more

During the final week of the recently adjourned 2017 legislative session, the General Assembly enacted S.L. 2017-193 (H161), “Divestment from Companies that Boycott Israel.” This legislation created a new Article 6G of Chapter 147 prohibiting the investment of state funds … Read more

In 2015, the General Assembly enacted the Iran Divestment Act (IDA) which prohibits state agencies and local governments from contracting with a company that the NC State Treasurer has determined invests more than $20 million dollars in the Iranian energy … Read more

UPDATED Spring 2021: In S.L. 2020-61, the legislature made changes to collection timing, as discussed here, and expanded the purposes for which SDFs assessed using the combination approach may be expended (see below).  UPDATED August 2018: The legislature made a … Read more

To qualify for most property tax exemptions in North Carolina, property must be both owned by a qualifying taxpayer and used for a qualifying purpose. (You know that because you’ve read this post, right?) A recent email from a county … Read more

When a city, county, or other unit of local government is sued for negligence or other torts, it’s common practice for the unit’s attorney to file a motion asking the trial court to dismiss the lawsuit based on the defense … Read more