Can a land conservancy organization that preserves private land from development and occasionally charges for guided hikes and farm workshops qualify for a charitable property tax exemption? Recent discussions between the Southern Appalachian Highlands Conservancy (“SAHC”) and Buncombe County show … Read more

Here’s a simple rule to remember: local governments can’t waive interest on property taxes whenever they want. Where do you find this simple rule?  GS 105-381.  Plus GS 105-380.  But you really need to read those sections in conjunction with … Read more

Jimmy lives on a large lot in a residential area of town.  Back in January 2013, he started a small auto repair shop in the garage behind his house.  You can hardly see the shop from the road because of … Read more

Personal property often creates way more problems than real property does.  Situs, ownership, and valuation questions are almost always tougher to answer for personal property than for real property.  Because G.S. 105-275(16) exempts most non-business personal property (think of your … Read more

Dr. Blaine Beeper is a retired hospital administrator who was recently elected to council in the Town of Bushwood. Dr. Beeper thinks he has figured out how to jumpstart revitalization of Bushwood’s historic downtown. He proposes for the Town to … Read more

Is it legal for local governments to open board meetings with a prayer? It can be, depending upon how it is done. If not done correctly, the prayer practice may violate the Establishment Clause of the United States Constitution. Court … Read more

Tax collectors are familiar with bankruptcy filings under Chapters 7, 11, and 13, but how many have seen a Chapter 12 bankruptcy?  That section of the Bankruptcy Code allows “family farmers” and “family fishermen” to restructure their debts when facing … Read more

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