Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process.
It is quiz time again. Which of the following (if any) loan transactions are authorized under North Carolina general law? a. A group of citizens has formed a softball league. The local league plans to host a large softball tournament … Read more
In August 2011, the City of HighTech contracted with an external SaaS (software as a service) provider to host its e-mail system. The basic parameters of the contract require the SaaS provider to furnish e-mail service to all city employees … Read more
Looking to drum up new business, Tony Gazzo makes a public records request to the Rockyham County property tax office for a report listing the names, addresses, and amounts owed for all real property owners who are delinquent on their … Read more
Blight City is looking to revitalize a portion of its downtown. Over the past ten years the area has fallen into disarray and contains many abandoned, dilapidated buildings. Working with a couple of local developers, the city has developed plans … Read more
UPDATE October 5, 2015: The legislature enacted S.L. 2015-246, which, effective August 1, 2016, prohibits a city, county, sanitary district, and water and sewer authority from mandating connection to its water system (and prohibits a city from assessing an availability … Read more
UPDATE DECEMBER 2015: During the 2015 legislative session, the General Assembly made changes to local sales and use tax allocations. The effective date of the changes is July 1, 2016. For more information on those changes, click here. Note that … Read more
Prudence serves as a finance officer for a North Carolina county. As a condition of her initial (and continued) employment Prudence is required to obtain and maintain a “true accounting and faithful performance bond” with coverage of up to $50,000. … Read more
The Village of Paved Paradise is located on the North Carolina coast. It is a small municipality with a vibrant downtown. Because of its size and location, parking in the downtown area is scarce. There is a strict two-hour limit … Read more
Which of the following revenues belong to a county’s local school administrative unit(s)? 1. A city imposes a $50 civil penalty on a citizen for violating the city’s noise ordinance. (The ordinance specifies that each violation is subject to a … Read more