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Chris McLaughlin

Total posts found: 225

New Bulletin Focused on Foreclosure

06/05/25

Sports Gambling in North Carolina, One Year Later

04/14/25

Potential Changes to North Carolina’s Property Tax Relief Programs

03/26/25

Allocating Property Taxes For Residential Sales

02/17/25

Best Practices for Tax Foreclosures

01/09/25

An Overview of the Property Tax Year

12/18/24

Collecting Other Taxes & Fees

11/20/24

Local Tax Issues Following a Natural Disaster

10/11/24

Difficult Property Tax Refund Questions

09/17/24

The Burial Property Exemption

08/08/24

New Advertising Requirement for Delinquent Tax Liens

07/17/24

Collecting Taxes from Co-Owners

06/26/24

Who Gets the Tax Bill?

05/15/24

How Do Counties Respond to Revenue-Neutral Tax Rates?

04/30/24

Property Tax Exemptions for Community & Economic Development

04/10/24

Occupancy Taxes and “Tourism-Related Expenditures”

04/04/24

Supervising the Tax Office

01/23/24

How to Resolve Taxpayer Listing Mistakes

12/14/23

The Religious Exemption from Property Taxes

10/18/23

Did the U.S. Supreme Court Rein In Property Tax Foreclosures?

09/14/23

Trespassing and Appraisers, Part Two

08/08/23

Income Tax Exemptions vs. Property Tax Exemptions

07/28/23

How to Apply the Builders Inventory Exclusion

06/22/23

County Tax Collectors and City Taxes

04/13/23

Occupancy Taxes and Airbnb

11/02/22

Appraising Residential Rental Property

08/15/22

Property Tax FAQs

07/01/22

Options for Expanding the Circuit Breaker Exclusion

05/23/22

Sales Assessment Ratios Plummet

05/17/22

Lessons From a Tax Foreclosure Gone Bad

03/23/22

Should North Carolina Bet Big on Sports Gambling?

11/11/21

Analyzing Property Tax Appeals for Systemic Bias

10/04/21

Property Taxes and Annexations

07/15/21

We Don’t Prorate in Our State (Well, Sometimes We Do)

05/20/21

Revenue-Neutral Rate Calculations for Multi-County Municipalities

04/01/21

Correcting Taxpayer Mistakes

03/30/21

Tax Tips for a Resurgent Real Estate Market

02/10/21

Changing Property Tax Values in a Pandemic

12/01/20

Systemic Bias and Property Taxes

11/23/20

How Interim Budgets Might Impact Tax Collections

05/14/20

Taxes, Reappraisals, and Budgets in the COVID-19 Era

03/26/20

Taxes in Troubling Times

03/19/20

Legal Ethics Lessons from ECU

02/10/20

Court Prohibits Correction of Appraisal Errors

01/15/20

The Impact of a Property Tax Appellate Decision

12/11/19

Sales Tax 101 for Local Governments

10/31/19

City of Albemarle v. Nance: Mountain or Molehill?

10/02/19

Gentrification and Property Tax Relief

08/12/19

Interest(ing) Questions

06/21/19

Construction in Progress and Property Tax Exemptions

05/02/19

The Charitable Hospital Exemption

04/23/19

More Legal Ethics Lessons from Penn State

02/26/19

What is Exempt Inventory?

02/21/19

Interlocal Agreements for Property Tax Collection

11/30/18

Non-Profits, Commercial Activity, and Property Tax Exemptions

10/10/18

Subdivision and Property Tax Liens

10/01/18

Challenging Discovery Bills

09/06/18

The July 1 Rule for Property Tax Exemptions

08/06/18

Discovering Erroneous Exemptions

06/26/18

Combining Multiple Property Tax Exclusions

05/18/18

Tips for Tax Foreclosure Sales

04/24/18

Does Partial Construction Count as “Use” for Property Tax Exemptions?

03/12/18

Beyond the Property Tax

01/30/18

Let it Snow!?!? Interest and Inclement Weather

01/03/18

2018 Property Tax Prepayments

12/28/17

The 2018 Property Tax Calendar Q&A

12/06/17

“Fore!” Golf Carts and Local Taxes

11/22/17

Hiking for Profit? A Property Tax Exemption Dispute

10/23/17

Waiving Interest on Property Taxes

10/11/17

BPP Can Be a Real PITA

09/20/17

Mind the Gap (Billing)!

08/28/17

Difficult Exemption Questions

08/14/17

Can A Gentle Nudge Increase Tax Collections?

07/13/17

A Penny (or a Wheelbarrow Full) for Your Thoughts?

06/21/17

Fighting Blight with Property Tax Bills

05/30/17

Big Changes for Immaterial Irregularity Billing?

05/18/17

Five Common Property Tax Collection Questions & Answers

04/26/17

What Does It Mean to be Charitable?

03/20/17

Who Gets the Refund?

02/23/17

Local Beer and Wine Privilege License Taxes

01/30/17

Property Taxes on Internet Sweepstakes

01/09/17

Refunding Other Taxes and Fees

12/07/16

Pushing Back on Non-Profit Property Tax Exemptions

11/15/16

Taxes on Transferred Personal Property

10/20/16

A Foreclosure Fiasco

09/26/16

Statement of Taxes Due

09/19/16

Discounts 101

08/26/16

Government Property and Property Taxes

08/05/16

Confidentiality of Taxpayer Income Information

07/13/16

Tricky Refund and Release Questions

06/17/16

Residential Exclusions for Co-Owners

06/01/16

More In Rem Resources

05/27/16

Court Of Appeals Continues to Expand Inventory Exclusion

05/06/16

Property Tax Payment Plans

04/08/16

How to Calculate Discovery Bills

03/23/16

What To Do When Property That Should Be Taxed Isn’t

03/07/16

Attachment and Garnishment 101

02/17/16

Legal Ethics and Social Media

02/04/16

Obtaining Employee Addresses from State Employers

01/29/16

Discoveries, Deferred Taxes, and the New Year

01/07/16

In Defense of In Rem

12/10/15

How to Deal with Heir Property

11/19/15

Writing Off Old Property Taxes

11/09/15

New Rules for Small Overpayments of Property Taxes

10/22/15

More Questions About the New Builders’ Inventory Exclusion

10/08/15

“Good Cause” and Late Property Tax Exemption Applications

09/28/15

New Exclusions for Residential and Commercial Real Property Improvements

09/10/15

Two New Property Tax Laws: Part 1

08/21/15

The Nuts and Bolts of Property Tax Bills

08/06/15

When a Local Government Purchases Property at a Tax Foreclosure (Part II)

07/30/15

When a Local Government Purchases Property at a Tax Foreclosure (Part I)

07/16/15

Chasing Nickels and Dimes: Small Overpayments, Small Underpayments, and Tiny Tax Bills

07/10/15

Special Property Tax Rules for Low-Income Housing

06/29/15

Two New Property Tax Appeal Decisions: Jets and Churches

06/11/15

The Tax Foreclosure Decision

05/28/15

Property Tax Foreclosures: Attorneys’ Fees and Interest

05/14/15

Allocating Tax Payments

04/23/15

Errors in Deed Certifications

04/10/15

Boards of Equalization and Review, Part II

03/26/15

More on Advertising Tax Liens

03/20/15

County Tax Websites and Public Records Law

02/25/15

(Yet Another) Internet Sweepstakes Update

02/12/15

Tribal Casinos and Property Taxes

01/30/15

The Nuts and Bolts of Property Tax Liens

01/16/15

January 6, Record Ownership, and Delinquent Property Taxes

12/18/14

Property Taxes and New Year’s Day

12/04/14

Grading North Carolina’s Property Tax System

10/30/14

Even More Questions & Answers About the Elimination of Privilege License Taxes

10/23/14

Ethics and the Role of the Local Government Attorney

10/09/14

Tax Collection on Surrendered Property

09/25/14

Property Taxes and Non-Profits

09/19/14

“Tag and Tax Together” One Year Later

08/29/14

Board of Equalization & Review Procedures

08/11/14

Court of Appeals Opines on Ptax Appeals

07/21/14

Legal Ethics Lessons from the Penn State Scandal

06/24/14

More Questions and Answers about the New Privilege License Law

06/13/14

The Axe Finally Falls on Local Privilege License Taxes

05/30/14

Did the General Assembly Repeal City Privilege License Tax Authority Last Year?

05/19/14

New Property Tax Deferral Aimed at Economic Development Properties

05/13/14

Occupancy Taxes, Continued

04/28/14

Court of Appeals Attempts to Clarify “Immaterial Irregularity” Provision

03/28/14

Budgeting Under “Tag & Tax Together”

02/27/14

Help! There’s a Lawyer on my Board!

02/11/14

Internet Sweepstakes, One Year Later

01/09/14

May Counties Charge Cities for Distributing RMV Taxes?

12/19/13

Occupancy Tax 101

11/11/13

Tax Foreclosure and Redevelopment

10/18/13

Assessors’ Right of Entry on Private Property

09/19/13

County Tax Collection Obligations for Motor Vehicles Under the “Tag & Tax Together” Program

08/19/13

Grandfather Mountain: Educational or Recreational?

08/05/13

Bankruptcy, Registration Blocks, and The New Property Tax System for RMVs

07/17/13

Feds Reverse Course and Extend New Garnishment Procedures to Local Tax Collections

05/30/13

N.C. Housing Market Improves But Local Tax Bases Continue to Suffer

04/26/13

The Final Four of Tax Questions

04/11/13

NC Appellate Court Defines “Ownership” For Property Tax Exemptions

03/28/13

NC Supreme Court Strikes Down Lumberton’s Tax on Video Sweepstakes

03/14/13

Denying Government Services Due to Delinquent Property Taxes

02/28/13

When Does An Appraisal Error Justify a Refund?

02/15/13

Palm Trees and Property Tax Appraisals

01/31/13

What’s Next for Video Sweepstakes?

01/17/13

A Book for Your Bosses

09/28/12

Tax Foreclosures and Competing Liens

09/13/12

Early Enforced Collections

08/30/12

Ethics and Employee Email

08/01/12

What Didn’t Happen

07/19/12

Sales Assessment Ratios Continue to Climb

06/21/12

Time for PUV Reform in NC?

05/31/12

Tax Day at the N.C. Court of Appeals (Part 2)

05/04/12

Tax Day at the N.C. Court of Appeals (Part 1)

05/03/12

Property Taxes and Registers of Deeds

04/05/12

Budgets and the Tax Collection Percentage

03/23/12

City Wins Round Two in Internet Sweepstakes Tax Case – But the Fight Continues

03/02/12

Advertising Tax Liens: The Sequel

02/17/12

Advertising Tax Liens

02/03/12

Look, up in the sky! It’s a bird, it’s a plane, it’s . . .

01/20/12

Happy Delinquent Tax Day!

01/06/12

Interest on Delinquent Taxes

12/01/11

Making Changes to Prior Years’ Tax Values

11/11/11

What is the Statute of Limitations for Special Assessments?

10/28/11

The Two Key Questions for Property Tax Exemptions

10/13/11

Weak Housing Market Hits Property Taxes

09/29/11

Local Taxation of Private Property on Federal Land

09/08/11

Public Records Law and the Tax Office

08/25/11

Tax Foreclosure Tips

07/28/11

Property Tax Implications of the New Annexation Law

07/14/11

The Revenue-Neutral Tax Rate

06/30/11

The N.C. Constitution’s Uniformity Clause

06/09/11

Tax Collection in Special Tax Districts

05/26/11

Revisiting the New Regulations for Bank Attachments

05/02/11

Property Tax Collection Remedies Beyond the Machinery Act

04/28/11

Local Tax Legislation Round-Up

04/14/11

New Federal Rules for Bank Account Attachments

03/29/11

When is a Deadline Not Really a Deadline? When the PTC Gets Involved.

02/24/11

Bankruptcy and Tax Collection

02/10/11

Using Social Security Numbers for Local Tax Administration

01/27/11

Government Property, Private Leases, and Property Taxes

12/16/10

Open Meetings and Confidential Taxpayer Information

11/11/10

More Tax Foreclosure Myths

10/28/10

The First Amendment and Government Employees

10/14/10

Mobile Homes and Property Taxes

09/30/10

A powerful (and often overlooked) collection remedy

09/09/10

Appellate Court Upholds In Rem Foreclosures (Again)

08/26/10

Are N.C. property tax assessments underwater?

08/12/10

Suped-Up Set-Off Debt Collection

07/29/10

How Risky Are Dual Legal Roles?

07/15/10

How Would an Internet Sweepstakes Ban Affect City Privilege License Taxes?

06/24/10

To Err is Human, But Probably Not Binding.

06/10/10

Waiving Fees and Costs

05/13/10

Internet Sweepstakes Tax Challenged in Federal Court

04/29/10

Tax bills? We don’t need no stinkin’ tax bills.

04/15/10

One Attorney for Multiple Local Governments?

03/25/10

Internet Sweepstakes Tax Update

03/12/10

5 Myths About Tax Foreclosures

02/25/10

Property Tax Refunds

02/11/10

Jet Planes and Carnival Games: Who Gets to Tax Them?

01/28/10

Durham County v. IBM Credit Corp: The Saga Continues

01/14/10

New Property Tax Rules for Military Spouses

12/11/09

When is a Close Relationship with Your Client Too Close?

12/03/09

Politics, Poole, and the Government Attorney-Client Privilege

11/12/09

Priority of Local Government Liens

10/29/09

“Stop Calling My Client!” Communication Between Opposing Counsel and Government Officials

10/01/09

A New Tax Benefit for New Homes

09/17/09

Taxes, Telephones and Traffic Cones: Do Tax Foreclosures Extinguish Easements?

09/03/09

Local Tax Collectors Sing the Bankruptcy Blues

08/20/09

The Revaluation Revolts of 2009

08/06/09

Total posts found: 225