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Occupancy Taxes and Airbnb

November 2, 2022

As the number of Airbnb and other short-term rentals continues to increase across North Carolina, more local governments grow concerned about the regulation and taxation of these properties. To help, my School of Government faculty colleague Rebecca Badgett and I … Read more

Local Government Commission (LGC) Approval of Bonds, Installment Financings, Leases, and Other Contracts Involving Capital Assets (Including Recent Changes Related to Local Governments on the Unit Assistance List)

October 28, 2022

Which of the following proposed transactions require that the local government or public authority first seek approval from the State’s Local Government Commission (LGC)? 1. The Town of Blowing Rocks borrows $1 million from a local credit union to make … Read more

2022 Public Health Legislative Update

October 27, 2022

During its 2022 “short session,” the General Assembly has revisited the Current Operations Appropriations Act of 2021 (also known as the 2021 budget) and enacted, to date, 75 session laws. This blog post summarizes legislative action taken thus far during … Read more

Important Emergency Management Updates

September 30, 2022

NOTE: This blog has been updated to reflect current events and General Statute citations. The majority of the blog text is attributable to Norma Houston. Updates have been provided by Kate Van Tol. As Ian approaches the Carolina’s and we … Read more

Can Offensive Content on Signs Be Prohibited?

September 6, 2022

Malcolm Tucker runs a small nightclub. He recently put up a billboard advertising his business on the main road leading into town. The billboard is garish to say the least. It is bright orange and uses vulgar language and suggestive … Read more

Appraising Residential Rental Property

August 15, 2022

Rental units, be they long-term rentals owned by institutional investors or short-term rentals on platforms like Airbnb, represent a growing share of North Carolina’s housing stock.  This is true in big cities like Charlotte, where corporate landlords have purchased tens … Read more

The Most Common Oaths of Office Question

August 4, 2022

Does this person need to take an oath of office? This is by far the most frequent oaths of office question I receive. My colleagues Trey Allen and David Lawrence have written excellent blogs (here and here) on this very … Read more

Can Appointed Boards Continue to Meet Remotely?

August 2, 2022

On July 11, 2022, Governor Cooper’s office published a press release indicating that the statewide state of emergency will end on August 15, 2022.  At that point, Section 166A-19.24, which provides explicit authority for remote meetings, will expire. Many elected … Read more