Updated September 1, 2016:  Three federal court rulings in separate cases, all in August 2016, make the job of the school attorney described near the end of this blog post much more difficult.  In G.G. v. Gloucester County School Board, … Read more

If you have reasonable cause to believe that a disabled adult has been abused, neglected, or exploited and is in need of protective services, you are required to report your concerns to the county department of social services (DSS). GS … Read more

The national debate about body-worn cameras continues as more law enforcement agencies adopt this powerful tool. As I’ve noted in a previous blog post here, this issue involves numerous competing issues, including safety, privacy, fairness, and transparency. Public expectations of … Read more

In 2015, the legislature made a few significant changes to municipal service district (MSD) authority. (Those changes are summarized here.) The legislature made additional amendments to the MSD statutes this year. See S.L. 2016-8. To summarize, the amendments first require … Read more

My in-box is usually filled with tough property tax questions from across the state, which I love because they educate me about the issues I need to cover in my blogs and classes.  Today I offer my thoughts on two … Read more

Municipalities and counties are authorized, but not required, to provide utility services to properties that lie beyond their territorial borders. See G.S. 160A-312; G.S. 153A-275; see also City of Randleman v. Hinshaw, 2 N.C. App. 381 (1968) (“A [local government] … Read more

Today, June 1, is the deadline for taxpayers to submit applications for the three primary residential property tax exclusions: elderly & disabled, disabled veteran’s, and circuit breaker.  (That deadline is not exactly written in stone, however.) Once the tax office … Read more

UPDATE: The 2016 Appropriations Act included provisions addressing the Zika virus. For more information, see my post summarizing 2016 public health legislation.  Summer is nearly upon us, and with summer comes mosquitoes. Where there are mosquitoes, there is mosquito-borne illness … Read more

In rem foreclosure is becoming an increasingly popular remedy for enforcing local government liens on real property.  The process is quicker and cheaper than traditional mortgage-style foreclosures and can be used for a variety of liens including property tax liens, … Read more

[UPDATE: The bill summarized in this blog post has been significantly revised. Go here for a summary of the most recent edition.] Many North Carolina law enforcement agencies have invested in body-worn cameras (BWCs). A major selling point is transparency. … Read more

The property tax exclusion for inventory keeps getting bigger. Traditionally, the exclusion was limited to property that was held for sale and not put to any other use.  But last year the North Carolina Court of Appeals ruled that the … Read more

What developments qualify as subdivisions and which ones are exempt?  Who can review a subdivision plat and what standards can apply?  Can the local government require streets and infrastructure?  And what can local governments do with performance guarantees?  A comprehensive … Read more

Child abuse investigations and case files. Applications for Medicaid, child care subsidies, and cash assistance. Financial records related to exploitation of disabled adults. These are only a few examples of the types of records maintained by county departments of social … Read more

North Carolina local governments occasionally receive requests for records under the wrong law. Here’s an example: Dear FOIA Officer: Pursuant to the federal Freedom of Information Act, 5 U.S.C. § 552, I request access to and copies of the following … Read more

After HB 2, may a North Carolina city adopt a personnel policy providing that it will not discriminate against applicants or employees on account sexual orientation, gender identity, or gender expression? If it already has such policy in place, may … Read more

A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount … Read more

UPDATE 4: On 30 March 2017, the Governor signed legislation repealing HB2.  Some of the implications of the repeal are examined in blog posts available here and here. UPDATE 3: On 26 August 2016, the federal district court judge who … Read more

UPDATE March 2017:  See this post for a discussion of the impact of HB2’s repeal on city and county contracting authority. UPDATED April 2016:  See Trey Allen’s blog post update for information on a recent 4th Circuit ruling that has … Read more

When property that should be taxed isn’t, a local government has two options.  If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312.  All other taxing errors … Read more

A provision in the state budget, Section 7.17 of S.L. 2015-241, set new transparency requirements related to certain financial data of state agencies, counties, municipalities, and local school administrative units. The law mandates full compliance by April 1, 2016. But … Read more