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The Impact of a Property Tax Appellate Decision

December 11, 2019

What is the impact of a property tax appellate decision on tax years following the one under appeal?  That’s the dispute at issue in a recent N.C. Court of Appeals decision that required Graham County to return $45,000 in post-appeal … Read more

Notice and Hearing Requirements for Economic Development Appropriations

November 21, 2019

Economic development appropriations pursuant to G.S. 158-7.1 have long required a properly-noticed public hearing prior to approval. When the appropriations involve business location incentives, the notice and hearing requirements take on constitutional significance as a result of North Carolina Supreme … Read more

School of Government Survey

November 13, 2019

To better document our impact, the School of Government is inviting anyone who has used our services to participate in a short survey. We want to hear about your experiences with the School and learn how we can better serve you … Read more

Sales Tax 101 for Local Governments

October 31, 2019

I don’t write or teach much about sales taxes, because my colleagues and I here at the School of Government focus on local government issues.  Sales taxes are, for the most part, a state government issue.  The state of North … Read more

Who Appoints City and County Clerks?

October 18, 2019

State law requires every city and every board of county commissioners to designate a clerk.  The law is clear with respect to who appoints the clerk to the board of county commissioners.  When it comes to appointment of city clerks, … Read more

City of Albemarle v. Nance: Mountain or Molehill?

October 2, 2019

This past July the North Carolina Court of Appeals issued an opinion that has provoked a wide variety of responses from local government attorneys.  Some fear that the opinion might require local governments across the state to completely revamp how … Read more