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Needs-Based Public School Capital Fund

June 26, 2018

In 1987, the legislature enacted the School Facilities Act, which created the Public School Building Capital Fund (PSBCF). The PSBCF was established to provide aid to all counties for school construction projects. It is currently funded with state lottery proceeds. … Read more

Changes to County / School Dispute Resolution Process

June 26, 2018

As detailed here and here, if a local school board believes that it has not received sufficient funding from the county for the fiscal year, for either capital or operating expenses, the local school board may initiate a dispute resolution … Read more

2018 System Development Fee Law Changes

June 26, 2018

In the 2017 legislative session, the General Assembly specifically authorized all local government utility providers to charge upfront fees for water and wastewater services. The legislation, however, limited the types of upfront charges that could be assessed on new development … Read more

North Carolina Municipalities Authorized to Fund Schools

June 26, 2018

In North Carolina, the majority of funding (approximately 63 percent in aggregate, according to the 2018 Highlights of the North Carolina Public School Budget) for public school operations derives from the state income tax and sales tax proceeds, as appropriated … Read more

Discovering Erroneous Exemptions

June 26, 2018

When property tax geeks like me hear the term “discovery,” our minds don’t usually leap to Marie Curie and the theory of radioactivity or Indiana Jones and the Ark of the Covenant. No, we property tax geeks  dream about more … Read more

How to Approve Minutes and General Accounts of Closed Sessions

June 5, 2018

The North Carolina open meetings law requires public bodies to prepare minutes of all official meetings, and to prepare minutes and general accounts of closed sessions. G.S. 143-318.10(e).  Minutes and general accounts of closed sessions may be withheld from public … Read more