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Legal Ethics Lessons from ECU

February 10, 2020

Anyone who has seen the Reese Witherspoon/Matthew Broderick classic high school satire Election knows that it is never a good idea for administrators to mess with student politics.  The recent mini-scandal out of Greenville suggests that at least a few … Read more

City Obligations for Providing Services to Annexed Areas

January 30, 2020

What services must be provided to annexed areas? State law allows cities to annex property by petition (voluntary) and city-initiated (involuntary), which now requires approval by a majority of voters in the area to be annexed. Once property is annexed, … Read more

Downtown Facade Improvement Programs

January 16, 2020

The national Main Street Program touts “coordinated, small-scale facade improvements” in rural downtown commercial districts as having the “power to not only preserve valuable historic resources in rural communities, but also to spur economic growth in the surrounding area.” What … Read more

Court Prohibits Correction of Appraisal Errors

January 15, 2020

Consider this scenario: Carolina County conducts a reappraisal in 2018 in which Tommy TarHeel’s house is appraised at $300,000.  Tommy pays his 2018 and 2019 tax bills at that appraisal value without complaint. But in 2020 Tommy learns that back … Read more

Short-Term Rentals: Dwelling Units or Transient Accommodations?

January 2, 2020

A town’s zoning ordinance requires that all structures within a residential zoning district meet the definition of “dwelling unit.” The town ordinance defines “dwelling unit” to mean, “a building, or portion thereof, designed and arranged and used for living quarters … Read more

The Impact of a Property Tax Appellate Decision

December 11, 2019

What is the impact of a property tax appellate decision on tax years following the one under appeal?  That’s the dispute at issue in a recent N.C. Court of Appeals decision that required Graham County to return $45,000 in post-appeal … Read more

Notice and Hearing Requirements for Economic Development Appropriations

November 21, 2019

Economic development appropriations pursuant to G.S. 158-7.1 have long required a properly-noticed public hearing prior to approval. When the appropriations involve business location incentives, the notice and hearing requirements take on constitutional significance as a result of North Carolina Supreme … Read more

School of Government Survey

November 13, 2019

To better document our impact, the School of Government is inviting anyone who has used our services to participate in a short survey. We want to hear about your experiences with the School and learn how we can better serve you … Read more

Sales Tax 101 for Local Governments

October 31, 2019

I don’t write or teach much about sales taxes, because my colleagues and I here at the School of Government focus on local government issues.  Sales taxes are, for the most part, a state government issue.  The state of North … Read more

Who Appoints City and County Clerks?

October 18, 2019

State law requires every city and every board of county commissioners to designate a clerk.  The law is clear with respect to who appoints the clerk to the board of county commissioners.  When it comes to appointment of city clerks, … Read more

City of Albemarle v. Nance: Mountain or Molehill?

October 2, 2019

This past July the North Carolina Court of Appeals issued an opinion that has provoked a wide variety of responses from local government attorneys.  Some fear that the opinion might require local governments across the state to completely revamp how … Read more

Chapter 160D and Other Zoning Legislation

September 19, 2019

The General Assembly has enacted significant legislation affecting planning and development regulations in North Carolina. A newly released legislative bulletin summarizes the changes already enacted. The most significant land use legislation is the adoption of Chapter 160D, a new chapter … Read more

Can Counties and Cities Close Roads During an Emergency?

September 1, 2019

Counties and cities are vested with broad authority to impose restrictions and prohibitions during a locally declared state of emergency (GS 166A-19.31; for more information on local state of emergency declarations, see this blog post). These restrictions and prohibitions must … Read more