It’s increasingly common for county tax collectors to collect taxes for municipalities in their counties.  Five years ago I discussed in this blog post how interlocal agreements can authorize these arrangements.  Below, I dive a bit more deeply into the … Read more

As discussed in previous posts, all NC counties and municipalities received funding from the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). These are federal grant funds that come with eligibility restrictions, compliance requirements, and reporting … Read more

Imagine, if you will: A long, contentious hearing over a controversial variance request has finally come to a close. The Board took careful steps to follow appropriate procedures related to notice, impartiality, and communication between board members and the public. … Read more

North Carolina’s local governments have been inundated with federal funds since the onset of the COVID-19 pandemic in March 2020.  But the complexity and quantity of the rules applicable to the expenditure of those monies have not decreased since the … Read more