As discussed in a previous post, a North Carolina municipality may establish a special tax district that encompasses its central downtown area to raise money to fund “downtown revitalization.” See G.S. 160A-536(a)(2). The special tax district is commonly referred to … Read more

Counties and municipalities in North Carolina are not required to furnish (or fund) fire protection services for their citizens, but many local governments provide, or contract for the provision of, these services within their units. And, typically that fire protection … Read more

UPDATED: June 22, 2011. The court withdrew the opinion analyzed below on June 17, 2011. See National Day Laborer Organizing Network v. United States Immigration and Customs Enforcement Agency (S.D.N.Y. June 17, 2011). Although the opinion no longer has any precedential value, … Read more

Counties and municipalities in North Carolina are not required to furnish (or fund) fire protection services for their citizens, but many local governments provide, or contract for the provision of, these services within their units. And, typically that fire protection … Read more

Back in 2008, the local government water utility adopted an Identity Theft Prevention (ITP) program to comply with the federal Red Flags Rule. Still awaiting final word from the Federal Trade Commission on whether or not the Red Flags Rule … Read more

As the clock struck midnight on January 1, 2011, enforcement of the federal Red Flags Rule began—a mere three years after its enactment. (The Red Flags Rule comprises federal regulations aimed at preventing or mitigating identity theft associated with certain … Read more

Newly elected (or re-elected) local officials were sworn-in all over the state on Monday night. As the newly constituted boards settle in and prepare to govern, questions typically arise about the extent to which a board may alter its unit’s … Read more

On July 1, 2009, Carolina County had outstanding general obligation (G.O.) indebtedness of $32.2 million, revenue bond indebtedness of $7.1 million, and installment-purchase debt totaling $1.5 million. The county used its G.O. bond revenues to fund a new recreation facility … Read more

Utility Jones arrives for work as a water and sewer utility fee collection agent for a local government. He is met at the door by an irate customer, Dell Linquent, who claims that her water was shut off illegally the … Read more

A city resident forwards an e-mail to Councilwoman Leslie Knope. The e-mail accuses certain other city council members of improper conduct. Councilwoman Knope opens the e-mail on her home computer, which is set up to remotely log in to her public … Read more