North Carolina law says: The public records and public information compiled by the agencies of North Carolina government or its subdivisions are the property of the people. (GS 132-1(b))This powerful commitment to transparency wouldn’t mean much if the custodians of … Read more

If property is under construction, is it being “used” by its owner? That is the arcane but important question that the North Carolina Court of Appeals recently addressed in the Highwater Solar appeal concerning the 80% property tax exclusion available … Read more