In July Chris McLaughlin and I hosted a webinar on the topic of STR regulation and occupancy taxes (available here). We have also written a manual for local governments on these topics, which we hope will be available to readers … Read more

[UPDATE 2/2020: Adopting reasoning similar to mine below, in March 2019 the Pennsylvania Disciplinary Board rejected the 2018 ethics report and recommendation and concluded that Baldwin violated the attorney-client privilege held by the three Penn State executives. The Disciplinary Board … Read more

Three times in the past five years North Carolina appellate courts and administrative bodies have wrestled with the question of how to define inventory for purposes of the property tax exclusion created by G.S. 105-,275(34). In the first two cases, … Read more

Under the North Carolina public records law, government records are subject to public access unless an exception says they’re not. The law’s broad definition of “public records,” as interpreted by the courts, covers any record, regardless of format, made or … Read more