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Answers to Questions About the Mayor Pro Tem.

August 27, 2018

North Carolina law, GS 160A-70 requires city governing boards to elect from among its members a mayor pro tem.  What powers does the mayor pro tem have? Does the mayor pro tem vote on all matters even in cities where the … Read more

New Ordinance Report Requirement – Advice on Complying

August 20, 2018

In June the General Assembly enacted Session Law 2018-69, which directs municipalities, counties, and metropolitan sewerage districts to submit ordinance-related information to two legislative committees by December 1, 2018.  This blog post examines the law and considers how local government … Read more

The July 1 Rule for Property Tax Exemptions

August 6, 2018

January 1 is the key date for property tax exemptions.  That’s the date on which the assessor takes a theoretical snapshot of a property’s ownership and use, the two primary criteria for property tax exemption eligibility. If a property doesn’t … Read more