What services must be provided to annexed areas? State law allows cities to annex property by petition (voluntary) and city-initiated (involuntary), which now requires approval by a majority of voters in the area to be annexed. Once property is annexed, … Read more

The national Main Street Program touts “coordinated, small-scale facade improvements” in rural downtown commercial districts as having the “power to not only preserve valuable historic resources in rural communities, but also to spur economic growth in the surrounding area.” What … Read more

Consider this scenario: Carolina County conducts a reappraisal in 2018 in which Tommy TarHeel’s house is appraised at $300,000.  Tommy pays his 2018 and 2019 tax bills at that appraisal value without complaint. But in 2020 Tommy learns that back … Read more

A town’s zoning ordinance requires that all structures within a residential zoning district meet the definition of “dwelling unit.” The town ordinance defines “dwelling unit” to mean, “a building, or portion thereof, designed and arranged and used for living quarters … Read more