Concern about the safety of law enforcement officers (LEOs) and their families has led the North Carolina General Assembly to consider, over the past several years, various proposals to protect from public disclosure personal information of LEOs and other officials … Read more

Effective October 1, 2015, local governments, public authorities, and school units are subject to new preaudit and disbursement processes. In S.L. 2015-246, the legislature modified G.S. 159-28 (applicable to local governments and public authorities) and G.S. 115C-441 (applicable to school … Read more

As part of the Justice Reinvestment Act of 2011, the legislature enacted G.S. 7A-304(a)(4b), which assesses a $50.00 surcharge on any individual convicted of an improper equipment offense. Improper equipment offenses are generally defined in G.S. Ch. 20, Art. 3, … Read more

A local real estate developer, Al Czervik, proposes to construct a mixed-use development with residential, office, and retail space. The city council likes the development plan because it is consistent with the council’s vision for the area. Czervik, seeing incentives … Read more

For years home builders have been pushing to exempt their real property inventory from property taxes in the same fashion that personal property inventory held by traditional merchants and manufacturers is exempt under G.S. 105-275(32a), (33) and (34). Home builders … Read more

The City of Promiseland has been in discussions with a developer about a property just outside the city that is perfect for a small business center. The city is willing to extend water and sewer services to the property, and … Read more

Piedmont County is in a bind. Several years back county officials approved a 250-home subdivision. The county approved the final plat before the developer completed all of the necessary improvements. After a few years and some lot sales, the economy … Read more

Recently enacted legislation restricts local government authority to adopt ordinances that “regulate standards of care for farm animals.” S.L. 2015-192. This change has implications for existing animal-related ordinances, specifically those related to animal cruelty and exotic animals. Local governments will … Read more

Want to run for elective office in North Carolina—state legislature, governor, county commissioner, sheriff, or some other office?  For most offices you’ll have to run in the primary election of your party.  (A few offices—mainly city councils and school boards—are … Read more

In a previous post, I questioned the authority of local governments to impose impact fees on new development for water and sewer services. The North Carolina Court of Appeals recently issued an unpublished opinion holding that the Town of Carthage … Read more

My colleague Chris McLaughlin has blogged repeatedly about the legal impact of the General Assembly’s repeal last year of the statutory authority for most local privilege license taxes (“LPLTs”). (See his blog posts here, here, and here.) Local governments – … Read more

In 2011, LexisNexis submitted a request under the North Carolina Public Records Act (Chapter 132 of the General Statutes) to the Administrative Office of the Courts (AOC), and to the Wake County Clerk of Court for a complete copy of … Read more

The General Assembly is still hard at work in Raleigh.  While no huge changes to property taxes have arisen yet this session, there are two new laws worth discussing.  S.L. 2015-204 creates flexibility for waiving interest on old registered motor … Read more

Tis the season for cities and counties to start mailing their 2015-2016 property tax bills. This annual event raises a very basic question: exactly what must and may be included on a property tax bill? Surprisingly, the Machinery Act provides … Read more

A  fast-growing suburban town would like to encourage walkable mixed use neighborhoods. The planning board has proposed adding a new zoning district that would allow higher residential densities provided certain standards are met. The proposed standards include requirements for sidewalks, … Read more

Tax fans, I know you’ve been eagerly anticipating the sequel to my last post, which ended in a thrilling cliff-hanger: What must we do with sale proceeds and outstanding taxes after a local government sells property it purchased at a … Read more

A North Carolina local school board renews its contract with a superintendent for an additional four years. Seven months later, the board meets in closed session to discuss a personnel matter. Immediately after the closed session, the superintendent resigns and … Read more

UPDATE: House Bill 13, described below in the section titled Health Assessments, was enacted on August 18, 2015 (S.L. 2015-222). The legislation requires requires health assessments for all children enrolling in the state’s public schools. Under former law, only children … Read more

Temporary yard signs are springing up all around town. Town council wants to reduce the clutter, but also wants to respect the free speech rights of the community. Council is considering new rules that will allow campaign signs during election … Read more

Dale Linquent is a resident of Carolina Village. He has lived in three different apartments in as many years and each time has left an outstanding utility balance on his account. This year the village board adopted a new water … Read more