On August 16, 2023, Session Law (S.L.) 2023-106 was passed after a legislative override of the Governor’s veto. Part 1 of the session law establishes a “Parent’s Bill of Rights,” Part 2 outlines new requirements related to parents’ involvement in … Read more
A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager. A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city … Read more
Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human … Read more
House Bill 808- referred to as Session Law (S.L.) 2023-111 now that it has become law- prohibits the initiation of gender transition health care for transgender minors who were not already actively receiving gender transition health care as of August … Read more
UPDATE 9/29/2023: In a recent blog post, LGC staff clarified the accounting treatment of Opioid Settlement Funds. And this PowerPoint presentation details the budgeting, expenditure, and financial reporting treatment of these funds, as described below. As part of nationwide settlements … Read more
When property shifts from one jurisdiction to another, whether by annexation, deannexation, or a change in extraterritorial jurisdiction (ETJ), it usually becomes subject to a different set of regulations. The method by which the old regulations make way for the … Read more
We had a lively discussion with experts from the School and across the appraisal world during our recent webinar focusing on tax appraisers’ entry onto private property. (If you missed the webinar, it will shortly be available for on-demand viewing … Read more
The recent explosion of generative AI tools (e.g., ChatGPT, Bard, DALL-E 2) is quickly impacting every sector of society and local government is no exception. These tools offer benefits for the government workforce—including the potential to enhance workplace efficiency and … Read more