To qualify for most property tax exemptions in North Carolina, property must be both owned by a qualifying taxpayer and used for a qualifying purpose. (You know that because you’ve read this post, right?) A recent email from a county … Read more

When a city, county, or other unit of local government is sued for negligence or other torts, it’s common practice for the unit’s attorney to file a motion asking the trial court to dismiss the lawsuit based on the defense … Read more

In July 2016, I wrote a blog post entitled Rabies Prevention and Control: Integrating Recent Research into North Carolina’s Legal Framework. It tells the story of Duke – a dog that was potentially exposed to rabies. Since that time, the … Read more

What do fly stickers in men’s room urinals have in common with handwritten notes on the outside of delinquent tax notices?  Both are examples of the effective use of behavioral economics, the study of how psychological and emotional factors play … Read more

In the waning days of the 2017 legislative session, the General Assembly passed an omnibus bill affecting a number of state laws regulating alcoholic beverages (SL 2017-87 (S155)).  Section 4 of the bill – commonly known as the “Brunch Bill” … Read more

From the earliest days of the American republic, the party in power has drawn election district lines to enhance its own electoral chances and minimize the chances of the opposing party.  The very term gerrymander comes from just such a … Read more

[UPDATE: Effective January 1, 2021, G.S. 160A-458.3 was moved to new Chapter 160D and the powers were made available to counties as well as municipalities. The new statute pertaining to downtown development projects is G.S. 160D-1315.] Downtowns across America are … Read more

The Machinery Act requires taxpayers to pay their bills in our “national currency,” meaning in money.  This provision allows tax offices to reject creative non-monetary payments offered by disgruntled taxpayers such the bushels of wheat sent via overnight mail to … Read more

Cities and counties routinely consider proposals to amend their zoning ordinances. Amendments vary from the rezoning of a single parcel of land to major rewrites of the whole ordinance. The decision of whether or not to make a particular amendment … Read more

North Carolina city and county governing board members have a duty to vote. The general voting statutes, G.S. 153A-44 (counties) and G.S. 160A-75 (cities), allow members to be excused from voting on matters involving their “own financial interest.” What if … Read more

During the 2017 legislative session lawmakers adopted Session Law 2017-10 (S131), a law addressing an array of regulatory topics, including local zoning and subdivision regulations.  With regard to subdivision regulations, Section 2.5 of S.L. 2017-10 adds one new category to … Read more

How can a city more effectively fight blight—vacant, abandoned, and dilapidated housing? The city of High Point tried to find some answers last year with help from the Center for Community Progress and the UNC School of Government. My economic … Read more

G.S. 105-394, the immaterial irregularities provision, functions much like a giant “reset” button for local tax offices.  It allows a tax collector to issue retroactive bills (plus interest) for all property taxes that were omitted due to a mistake by … Read more

The North Carolina public records law provides a broad right of access to inspect and obtain a copy of public records. Increasingly, public agencies make records available on their websites. For example, many cities and counties post downloadable files of … Read more

Are property taxes levied for the calendar year or a fiscal year? Property taxes seem tied to the calendar year, given the January 1 listing date.  But property taxes are actually levied for the fiscal year running from July 1 … Read more

House Bill 142—the HB2 repeal—includes a provision that prevents local governments from adopting or amending ordinances “regulating public accommodations” until December 2020.  Does that mean a local government in North Carolina cannot amend a zoning ordinance relating to restaurants, hotels, … Read more

North Carolina’s well-known, and now repealed, House Bill 2 required that all multiple-person bathrooms in government buildings be “designated” for use by persons based on their biological sex (as shown on their birth certificates) and that those bathrooms be “only … Read more

The Town of Manicure has been working hard to revitalize the historic neighborhood adjacent to downtown. As part of the effort to improve conditions in this and other neighborhoods, the town has been more vigilant in enforcing its overgrown lot … Read more

Earlier today the General Assembly passed H142 (S.L. 2017-4), Reset of S.L. 2016 repealing HB2 (S.L. 2016-3), the Public Facilities Privacy and Security Act, which was enacted during a special session held in March 2016.  In repealing HB2, H142 enacts … Read more

A county director of social services may be appointed to serve as guardian for an adult who has been adjudicated incompetent by a clerk of superior court. Making decisions about health care, particularly end of life care, is often one … Read more