New Bulletin Focused on Foreclosure
Sports Gambling in North Carolina, One Year Later
Potential Changes to North Carolina’s Property Tax Relief Programs
Allocating Property Taxes For Residential Sales
Best Practices for Tax Foreclosures
An Overview of the Property Tax Year
Collecting Other Taxes & Fees
Local Tax Issues Following a Natural Disaster
Difficult Property Tax Refund Questions
The Burial Property Exemption
New Advertising Requirement for Delinquent Tax Liens
Collecting Taxes from Co-Owners
How Do Counties Respond to Revenue-Neutral Tax Rates?
Property Tax Exemptions for Community & Economic Development
Occupancy Taxes and “Tourism-Related Expenditures”
Supervising the Tax Office
How to Resolve Taxpayer Listing Mistakes
The Religious Exemption from Property Taxes
Did the U.S. Supreme Court Rein In Property Tax Foreclosures?
Trespassing and Appraisers, Part Two
Income Tax Exemptions vs. Property Tax Exemptions
How to Apply the Builders Inventory Exclusion
County Tax Collectors and City Taxes
Occupancy Taxes and Airbnb
Appraising Residential Rental Property
Options for Expanding the Circuit Breaker Exclusion
Sales Assessment Ratios Plummet
Lessons From a Tax Foreclosure Gone Bad
Should North Carolina Bet Big on Sports Gambling?
Analyzing Property Tax Appeals for Systemic Bias
Property Taxes and Annexations
We Don’t Prorate in Our State (Well, Sometimes We Do)
Revenue-Neutral Rate Calculations for Multi-County Municipalities
Correcting Taxpayer Mistakes
Tax Tips for a Resurgent Real Estate Market
Changing Property Tax Values in a Pandemic
Systemic Bias and Property Taxes
How Interim Budgets Might Impact Tax Collections
Taxes, Reappraisals, and Budgets in the COVID-19 Era
Legal Ethics Lessons from ECU
Court Prohibits Correction of Appraisal Errors
The Impact of a Property Tax Appellate Decision
Sales Tax 101 for Local Governments
City of Albemarle v. Nance: Mountain or Molehill?
Gentrification and Property Tax Relief
Construction in Progress and Property Tax Exemptions
The Charitable Hospital Exemption
More Legal Ethics Lessons from Penn State
What is Exempt Inventory?
Interlocal Agreements for Property Tax Collection
Non-Profits, Commercial Activity, and Property Tax Exemptions
Subdivision and Property Tax Liens
Challenging Discovery Bills
The July 1 Rule for Property Tax Exemptions
Discovering Erroneous Exemptions
Combining Multiple Property Tax Exclusions
Tips for Tax Foreclosure Sales
Does Partial Construction Count as “Use” for Property Tax Exemptions?
Let it Snow!?!? Interest and Inclement Weather
2018 Property Tax Prepayments
The 2018 Property Tax Calendar Q&A
“Fore!” Golf Carts and Local Taxes
Hiking for Profit? A Property Tax Exemption Dispute
Waiving Interest on Property Taxes
Difficult Exemption Questions
Can A Gentle Nudge Increase Tax Collections?
A Penny (or a Wheelbarrow Full) for Your Thoughts?
Fighting Blight with Property Tax Bills
Big Changes for Immaterial Irregularity Billing?
Five Common Property Tax Collection Questions & Answers
What Does It Mean to be Charitable?
Local Beer and Wine Privilege License Taxes
Property Taxes on Internet Sweepstakes
Refunding Other Taxes and Fees
Pushing Back on Non-Profit Property Tax Exemptions
Taxes on Transferred Personal Property
Government Property and Property Taxes
Confidentiality of Taxpayer Income Information
Tricky Refund and Release Questions
Residential Exclusions for Co-Owners
Court Of Appeals Continues to Expand Inventory Exclusion
Property Tax Payment Plans
How to Calculate Discovery Bills
What To Do When Property That Should Be Taxed Isn’t
Attachment and Garnishment 101
Legal Ethics and Social Media
Obtaining Employee Addresses from State Employers
Discoveries, Deferred Taxes, and the New Year
How to Deal with Heir Property
Writing Off Old Property Taxes
New Rules for Small Overpayments of Property Taxes
More Questions About the New Builders’ Inventory Exclusion
“Good Cause” and Late Property Tax Exemption Applications
New Exclusions for Residential and Commercial Real Property Improvements
Two New Property Tax Laws: Part 1
The Nuts and Bolts of Property Tax Bills
When a Local Government Purchases Property at a Tax Foreclosure (Part II)
When a Local Government Purchases Property at a Tax Foreclosure (Part I)
Chasing Nickels and Dimes: Small Overpayments, Small Underpayments, and Tiny Tax Bills
Special Property Tax Rules for Low-Income Housing
Two New Property Tax Appeal Decisions: Jets and Churches
The Tax Foreclosure Decision
Property Tax Foreclosures: Attorneys’ Fees and Interest
Errors in Deed Certifications
Boards of Equalization and Review, Part II
More on Advertising Tax Liens
County Tax Websites and Public Records Law
(Yet Another) Internet Sweepstakes Update
Tribal Casinos and Property Taxes
The Nuts and Bolts of Property Tax Liens
January 6, Record Ownership, and Delinquent Property Taxes
Property Taxes and New Year’s Day
Grading North Carolina’s Property Tax System
Even More Questions & Answers About the Elimination of Privilege License Taxes
Ethics and the Role of the Local Government Attorney
Tax Collection on Surrendered Property
Property Taxes and Non-Profits
“Tag and Tax Together” One Year Later
Board of Equalization & Review Procedures
Court of Appeals Opines on Ptax Appeals
Legal Ethics Lessons from the Penn State Scandal
More Questions and Answers about the New Privilege License Law
The Axe Finally Falls on Local Privilege License Taxes
Did the General Assembly Repeal City Privilege License Tax Authority Last Year?
New Property Tax Deferral Aimed at Economic Development Properties
Occupancy Taxes, Continued
Court of Appeals Attempts to Clarify “Immaterial Irregularity” Provision
Budgeting Under “Tag & Tax Together”
Help! There’s a Lawyer on my Board!
Internet Sweepstakes, One Year Later
May Counties Charge Cities for Distributing RMV Taxes?
Tax Foreclosure and Redevelopment
Assessors’ Right of Entry on Private Property
County Tax Collection Obligations for Motor Vehicles Under the “Tag & Tax Together” Program
Grandfather Mountain: Educational or Recreational?
Bankruptcy, Registration Blocks, and The New Property Tax System for RMVs
Feds Reverse Course and Extend New Garnishment Procedures to Local Tax Collections
N.C. Housing Market Improves But Local Tax Bases Continue to Suffer
The Final Four of Tax Questions
NC Appellate Court Defines “Ownership” For Property Tax Exemptions
NC Supreme Court Strikes Down Lumberton’s Tax on Video Sweepstakes
Denying Government Services Due to Delinquent Property Taxes
When Does An Appraisal Error Justify a Refund?
Palm Trees and Property Tax Appraisals
What’s Next for Video Sweepstakes?
Tax Foreclosures and Competing Liens
Early Enforced Collections
Ethics and Employee Email
Sales Assessment Ratios Continue to Climb
Time for PUV Reform in NC?
Tax Day at the N.C. Court of Appeals (Part 2)
Tax Day at the N.C. Court of Appeals (Part 1)
Property Taxes and Registers of Deeds
Budgets and the Tax Collection Percentage
City Wins Round Two in Internet Sweepstakes Tax Case – But the Fight Continues
Advertising Tax Liens: The Sequel
Look, up in the sky! It’s a bird, it’s a plane, it’s . . .
Happy Delinquent Tax Day!
Interest on Delinquent Taxes
Making Changes to Prior Years’ Tax Values
What is the Statute of Limitations for Special Assessments?
The Two Key Questions for Property Tax Exemptions
Weak Housing Market Hits Property Taxes
Local Taxation of Private Property on Federal Land
Public Records Law and the Tax Office
Property Tax Implications of the New Annexation Law
The Revenue-Neutral Tax Rate
The N.C. Constitution’s Uniformity Clause
Tax Collection in Special Tax Districts
Revisiting the New Regulations for Bank Attachments
Property Tax Collection Remedies Beyond the Machinery Act
Local Tax Legislation Round-Up
New Federal Rules for Bank Account Attachments
When is a Deadline Not Really a Deadline? When the PTC Gets Involved.
Bankruptcy and Tax Collection
Using Social Security Numbers for Local Tax Administration
Government Property, Private Leases, and Property Taxes
Open Meetings and Confidential Taxpayer Information
More Tax Foreclosure Myths
The First Amendment and Government Employees
Mobile Homes and Property Taxes
A powerful (and often overlooked) collection remedy
Appellate Court Upholds In Rem Foreclosures (Again)
Are N.C. property tax assessments underwater?
Suped-Up Set-Off Debt Collection
How Risky Are Dual Legal Roles?
How Would an Internet Sweepstakes Ban Affect City Privilege License Taxes?
To Err is Human, But Probably Not Binding.
Internet Sweepstakes Tax Challenged in Federal Court
Tax bills? We don’t need no stinkin’ tax bills.
One Attorney for Multiple Local Governments?
Internet Sweepstakes Tax Update
5 Myths About Tax Foreclosures
Jet Planes and Carnival Games: Who Gets to Tax Them?
Durham County v. IBM Credit Corp: The Saga Continues
New Property Tax Rules for Military Spouses
When is a Close Relationship with Your Client Too Close?
Politics, Poole, and the Government Attorney-Client Privilege
Priority of Local Government Liens
“Stop Calling My Client!” Communication Between Opposing Counsel and Government Officials
A New Tax Benefit for New Homes
Taxes, Telephones and Traffic Cones: Do Tax Foreclosures Extinguish Easements?
Local Tax Collectors Sing the Bankruptcy Blues
The Revaluation Revolts of 2009
