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

In July 2016, I wrote a blog post entitled Rabies Prevention and Control: Integrating Recent Research into North Carolina’s Legal Framework. It tells the story of Duke – a dog that was potentially exposed to rabies. Since that time, the … Read more

What do fly stickers in men’s room urinals have in common with handwritten notes on the outside of delinquent tax notices?  Both are examples of the effective use of behavioral economics, the study of how psychological and emotional factors play … Read more

In the waning days of the 2017 legislative session, the General Assembly passed an omnibus bill affecting a number of state laws regulating alcoholic beverages (SL 2017-87 (S155)).  Section 4 of the bill – commonly known as the “Brunch Bill” … Read more

From the earliest days of the American republic, the party in power has drawn election district lines to enhance its own electoral chances and minimize the chances of the opposing party.  The very term gerrymander comes from just such a … Read more

[UPDATE: Effective January 1, 2021, G.S. 160A-458.3 was moved to new Chapter 160D and the powers were made available to counties as well as municipalities. The new statute pertaining to downtown development projects is G.S. 160D-1315.] Downtowns across America are … Read more

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