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

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

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