It’s pop quiz time! Is the following statement true or false? No one can buy real property in North Carolina without first paying all of the property taxes owed on the property. Answer: False. Well, not entirely false. But not … Read more
It’s budget time for local governments, and the fun should not be reserved just for finance and budget staffers. Tax officials need to play an important role in the process, too. The Local Government Budget and Fiscal Control Act … Read more
[Update: In 2013 the N.C. Supreme Court reversed the Court of Appeals decision discussed below. See this blog post for more details.] In the first of three decisions we are expecting on internet sweepstakes, the N.C. Court of Appeals ruled … Read more
Having received lots of emails and phone calls after my earlier post on this topic, it seems worthy of a sequel. Here’s a few of the more interesting questions from across the state this past week. How creative can a … Read more
It’s February, which means that tax lien advertising season is right around the corner. Early this month tax collectors must report to their governing boards the delinquent taxes that are liens on real property. Governing boards then issue orders to advertise … Read more
Harry Potter and those Twilight vampires need to move over and make room for a new literary superhero. The mighty local government tax collector returns to the best seller lists this week after a fourteen-year absence with the release of … Read more
Don’t you just love the holiday season? We kick it off with a Thanksgiving feast, exchange presents on Hanukah and Christmas, and then celebrate a fresh start on New Year’s Day. But the fun doesn’t end just because we’ve all … Read more
Just over a month remains before interest will begin accruing on unpaid property taxes levied for the 2011-12 fiscal year. On January 6, 2012, these taxes will become delinquent and begin accruing interest at the rate of 2% for January … Read more
“Don’t make retroactive changes to property tax values.” As general rules go, that’s a pretty good one for county assessors to follow. Absent unusual circumstances, any changes to property tax values should apply to the current tax year and not … Read more
Assume that in 2000 Blue Devil City levies a special assessment on the 100 residents of Coach K Way to pay for an extension of city sewer and water service along that road. The city provides documentation of the assessment … Read more