Which of these taxpayers is entitled to a property tax refund? Jane forgets that she is escrowing her property taxes with her mortgage company and pays the taxes herself in September. Two weeks later she demands a refund because her insurance … Read more
In the last few months of 2009, the North Carolina Court of Appeals issued two interesting opinions on property tax situs. A fancy word for “location,” situs controls whether or not property is subject to tax in a particular jurisdiction. The … Read more
Local tax officials should add to their reading lists the latest chapter in what may be the state’s longest-running property tax saga. Last month the N.C. Court of Appeals ruled in favor of IBM Credit Corporation in its dispute with … Read more
Changes in federal law rarely affect local property taxes. An exception occurred on Veteran’s Day when President Obama signed Public Law 111-97, the Military Spouses Residency Relief Act. This law allows spouses of active-duty military members to retain residency in … Read more
With new county commissioners, school board members, and municipal councilpersons being sworn in after last month’s local elections, the face and voice of the client has changed for more than one local government attorney. What happens when one of those … Read more
An interesting government attorney-client privilege issue arose amidst the media hoopla surrounding former governor Mike Easley’s appearance before the state Board of Elections last month. Ruffin Poole, an attorney who served as executive counsel to then-Gov. Easley, sought to avoid testifying before the board based … Read more
Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A. The property is valued at $25,000 and the county holds a tax lien … Read more
Can a local government attorney use North Carolina legal ethics rules to prevent opposing counsel from contacting government officials in the midst of a legal controversy? Consider this hypothetical situation: Greta Gunslinger, a renowned litigation attorney, is representing a local developer in a lawsuit against the city over the … Read more
North Carolina auto dealers don’t pay property taxes on the thousands of new and used cars sitting in their lots awaiting buyers. Walmart doesn’t pay property taxes on the massive amount of stuff for sale at its nearly 100 big-box stores sprinkled across … Read more
An interesting discussion from the Local Government Law listserv last week: Do tax foreclosures extinguish easements? The answer must be no, don’t you think? If public utility and transportation easements could be extinguished by tax foreclosures, then the authority of … Read more