[The primary author of this post is Christine Wunsche, the Director of the School of Government’s Legislative Reporting Service.] When teaching or writing about the schedule of the North Carolina General Assembly (NCGA), we used to explain that a typical … Read more

Recent high-profile examples of alleged misappropriation and embezzlement of public funds, and other fraudulent activity, by local government officials across the state should prompt all local governments to examine their internal control systems. Internal controls are processes designed to safeguard … Read more

Federal tax reform is likely to be enacted before the end of the year. While the final form of the bill has not been determined, it is nearly certain that federal historic preservation tax credits—an important financing mechanism for preservation … Read more

North Carolina annexation law allows non-contiguous, “satellite” annexation by petition, subject to several requirements regarding the size and location of the property to be annexed. Once annexed, these areas are, for almost all purposes, considered to be part of the … Read more

Suffering from insomnia? I recommend keeping a copy of our newly released 2018 Property Tax Calendar on your nightstand.  I’ll admit the calendar is soporific (hey, you try making dates and deadlines read like a Grisham thriller!), but it does … Read more

Can local governments levy property taxes on residential golf carts? This seemingly simple question doesn’t have a simple answer.  I say yes, but the NC Department of Revenue says no. A good chunk of money hangs in the balance as … Read more

In lawsuits against units of local government, the general rule is that the trial court must throw out the plaintiff’s claims if the unit raises the defense of governmental immunity and the complaint fails to allege a waiver of that … Read more

May a county commissioner make a personal statement during a board meeting to endorse a candidate who is running for a seat on the commission? May she call a press conference on her front lawn to endorse that candidate? May … Read more

Can a land conservancy organization that preserves private land from development and occasionally charges for guided hikes and farm workshops qualify for a charitable property tax exemption? Recent discussions between the Southern Appalachian Highlands Conservancy (“SAHC”) and Buncombe County show … Read more

Here’s a simple rule to remember: local governments can’t waive interest on property taxes whenever they want. Where do you find this simple rule?  GS 105-381.  Plus GS 105-380.  But you really need to read those sections in conjunction with … Read more

Jimmy lives on a large lot in a residential area of town.  Back in January 2013, he started a small auto repair shop in the garage behind his house.  You can hardly see the shop from the road because of … Read more

Personal property often creates way more problems than real property does.  Situs, ownership, and valuation questions are almost always tougher to answer for personal property than for real property.  Because G.S. 105-275(16) exempts most non-business personal property (think of your … Read more

Dr. Blaine Beeper is a retired hospital administrator who was recently elected to council in the Town of Bushwood. Dr. Beeper thinks he has figured out how to jumpstart revitalization of Bushwood’s historic downtown. He proposes for the Town to … Read more

Is it legal for local governments to open board meetings with a prayer? It can be, depending upon how it is done. If not done correctly, the prayer practice may violate the Establishment Clause of the United States Constitution. Court … Read more

Tax collectors are familiar with bankruptcy filings under Chapters 7, 11, and 13, but how many have seen a Chapter 12 bankruptcy?  That section of the Bankruptcy Code allows “family farmers” and “family fishermen” to restructure their debts when facing … Read more

No, not the gap that subway riders all over the world are warned about at every stop.  I mean the gap between the time the NC registration for a motor vehicle expires and a new registration is issued for that … Read more

Monuments to Confederate soldiers stand outside the county courthouse in many North Carolina counties.  Other Civil War monuments and statues are located in public parks and cemeteries, and one stands in a prominent location at the University of North Carolina … Read more

During the final week of the recently adjourned 2017 legislative session, the General Assembly enacted S.L. 2017-193 (H161), “Divestment from Companies that Boycott Israel.” This legislation created a new Article 6G of Chapter 147 prohibiting the investment of state funds … Read more

In 2015, the General Assembly enacted the Iran Divestment Act (IDA), codified at Article 6E of Chapter 147 of the General Statutes, which prohibits state agencies and local governments from contracting with a company that the NC State Treasurer has … Read more

UPDATED Spring 2021: In S.L. 2020-61, the legislature made changes to collection timing, as discussed here, and expanded the purposes for which SDFs assessed using the combination approach may be expended (see below).  UPDATED August 2018: The legislature made a … Read more