After a city or county establishes a historic district or historic landmark, the local historic preservation commission is authorized to prevent certain changes that “would be incongruous with the special character of the landmark or district.”  But, what is the … Read more

Update: The statutes referenced in this post were moved to G.S. Chapter 160D in 2021. See the Chapter 160D resource page and the cross-over chart to identify new statute numbers. Local governments establish residential rental property inspection, permit, and registration … Read more

Last year I blogged about the increasing willingness of local governments to push back against charitable property tax exemptions for non-profit organizations.  Two recent law review articles demonstrate that this trend continues to gather steam. Although the articles involve different types … Read more

Can the board of county commissioners meet in closed session to discuss the performance of the elected sheriff or register of deeds? The open meetings law allows a public body to meet in closed session to talk about employees. But … Read more

Usually the most difficult question about a refund is whether that refund is lawful.  We’ve talked a bunch about how the Machinery Act limits refunds to taxes levied due to clerical error and illegality (read this and this).  But we … Read more

This is an update of my January 27th, 2010 blog post on this topic.  You probably already know that the definition of public records in our state law is extremely broad, and certainly includes electronic records like email. This means that email … Read more

Sadly the Panthers are not returning to the Super Bowl this year. Despite Cam’s absence from the big game, much of America will still be watching. And drinking. A lot. One frequently cited study suggests that over 325 million gallons … Read more

Article VI, Section 7 of the North Carolina Constitution instructs anyone elected or appointed to public office in this state to take and subscribe – that is, swear (or affirm) and sign – the oath prescribed therein before entering upon … Read more

This post is co-authored with Christine Wunsche, the Director of the School of Government’s Legislative Reporting Service. Tomorrow, January 25, the North Carolina General Assembly returns to Raleigh to begin the business of the new biennium. Here at the School … Read more

Today the North Carolina General Assembly (NCGA) convenes for the 2017-18 biennium.  With a Democrat as Governor and a strong Republican majority in the legislature, I have been reflecting on the dynamic that emerged when our state was in a … Read more

One of my favorite movies turns 30 this year.  I love “The Untouchables” because it’s loaded with big stars (Costner, Connery, DeNiro), teaches key life lessons (don’t bring a knife to a gun fight) and–most importantly from my geeky perspective–taxes … Read more

Article VII, sec. 1 of the North Carolina Constitution gives the General Assembly almost unlimited power to create local governments, and to define, expand, and limit their authority. Does this power allow the legislature, by local act, to require the … Read more

During this week’s special legislative session called by gubernatorial proclamation, the General Assembly enacted legislation appropriating funds and authorizing programs to provide disaster relief to individuals, businesses, and local governments impacted by natural disasters that have stuck North Carolina this … Read more

There is no constant in community. Population ebbs and flows; market preferences shift; the economy fluctuates. Each community evolves. In many suburban places across North Carolina—indeed, across the U.S.—that evolution includes a move toward more density, more mixed uses, and … Read more

Time for a pop quiz: G.S. 105-381 governs refunds and releases (aka waivers) of which of these local government taxes and fees? A.  Property taxes. B.  Occupancy taxes. C.  Solid waste fees. D.  Water & sewer fees. E.  All of the … Read more

For many this is the season of giving. In that spirit, this post addresses frequently asked questions about donations to local governments.

Now that the votes are in, let the questions begin! When do new county commissioners get sworn in and who can administer the oaths of office? What are the requirements for the organizational meeting? What powers do the “lame duck” … Read more

A few blocks from downtown in the town’s historic district sit two houses built in the early twentieth century: the Hare House and the Tortoise House. The houses retain their historic elements and contribute to the architectural character of the … Read more

$19 billion.  That’s the rough market value of exempt property owned by non-profit educational institutions and charitable hospitals throughout North Carolina, according to the most recent figures from the N.C. Department of Revenue. Under G.S. 105-278.4 and G.S. 105-278.8, property … Read more

After each county and city election there is a transition period during which newly-elected officers have not yet been installed and outgoing officers are still in power. This blog post answers questions about what happens during this transitional period, when … Read more