What’s the only type of property that can change from real property to personal property and back again in the blink of an eye? The answer is mobile homes, the species of property that produces more headaches per tax dollar than … Read more

Few things can get the attention of a business owner as effectively as can the sight of that business’ inventory being loaded into a truck by a deputy sheriff to pay off outstanding taxes.  Most local government officials know that the levy, seizure and sale remedy … Read more

The Machinery Act describes the in rem tax foreclosure procedure in NCGS 105-375 as a “simple and inexpensive” alternative to the full-blown civil action required by the “mortgage-style” foreclosure procedure in NCGS 105-374.  That description might be overly optimistic in … Read more

For two years now we’ve read story after story about the increasing number of homes that are mortgaged for far more than they are now worth.  A recent report by the N.C. Department of Revenue suggests that for the first time … Read more

The Set-off Debt Collection Act is one of the General Statute’s hidden gems for local governments.   For decades the process commonly called “debt set-off” has allowed local governments, water and sewer authorities, and similar public agencies to attach state income tax returns to … Read more

Which of these three scenarios are violations of both the N.C. Rules of Professional Conduct and constitutional due process requirements? 1.  Attorneys Smith and Williams are both partners in ABC Firm, which has over 50 attorneys.  Smith is retained by … Read more

[Update:  The ban on internet sweepstakes became law when Gov. Perdue signed H.B. 80 on July 20. The ban was upheld by the N.C. Supreme Court in late 2012.  See this blog post for more details. ] The General Assembly moved … Read more

Despite rumors to the contrary, tax collectors are human. Sometimes they make mistakes. Can those mistakes ever bind the taxing unit and eliminate a tax obligation?

More than a few local government taxes, fees, and costs can be collected using some or all of the remedies available for the collection of property taxes.  As I’ve blogged before, property taxes can be waived or refunded only in very … Read more

Given the gaming industry’s aggressive litigation strategy against criminal sanctions, it seemed only a matter of time before internet sweepstakes operators responded similarly to the growing number of municipal privilege license taxes imposed on their businesses.  That time has arrived.   In late April lawyers for … Read more