Local governments are free to purchase property at any tax foreclosure auction, be it one of their own or one initiated by another government.  This often occurs by default when a local government enters an initial bid at the amount … Read more

[UPDATE 10/16/15:  S.L. 2015-266 slightly changed the rules governing overpayments.  See this blog post for more details.] Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 … Read more

Update January 2017:  In Session Law 2016-109, section 5, enacted July 22, 2016, the General Assembly expressed its intent “to provide for even-numbered year municipal elections, effective with the 2020 election cycle.”  It directed the Joint Legislative Elections Oversight Committee … Read more

North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to … Read more

In North Carolina, it is a crime for certain public officials and employees to contract with the units of government they work for or represent. G.S. 14-234 makes it a misdemeanor for a government official or employee who is involved … Read more

In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S. 159-28(b) & (d)) processes, in particular when making web-based purchases, or when using credit cards, purchase … Read more

Last month, the North Carolina General Assembly enacted legislation (S.L. 2015-36) amending some of the specific reporting requirements that apply to employees and volunteers at facilities providing services for people who are mentally ill, developmentally disabled, or are substance abusers … Read more

A five-member city council is debating a motion to adopt the proposed budget for the upcoming fiscal year. Eager for more time to persuade others to support increased funding for some of his priorities, Councilmember Tom Delay moves to postpone … Read more

The North Carolina General Assembly has just enacted House Bill 222 and it now awaits the governor’s signature. It would change the way we elect our state supreme court justices. After once being elected in a regular contested election, the … Read more

[UPDATE 9/29/15:  S.L. 2015-185 amended the religious exemption to exempt real property “under construction” if the property is owned by a religious organization and is intended to be used for religious purposes upon completion.  “Under construction” is defined to include … Read more

As local governments finalize their budgets, many governing boards are wrestling with difficult decisions over how to raise sufficient revenues to cover estimated expenses during the upcoming fiscal year. G.S. 159-8 requires a governing board to adopt a balanced budget … Read more

In the last election, a new majority was elected to the city council. They want to appoint new members to the board of adjustment and to the parks and recreation commission. It’s not that the current members aren’t doing a … Read more

Tax collectors are obligated to “use all lawful means” to collect their local governments’ property taxes. G.S. 105-350(1).  This provision implicitly obligates local governments to use the foreclosure remedy when available and necessary. Despite this legal obligation some local governments remain … Read more

The last year has been a very active one for North Carolina public health workers who deal with communicable disease. The 2014-15 flu season was a bad one, with a total of 218 deaths reported by the time the season … Read more

In North Carolina, a developer can get final plat approval before he completes the required infrastructure—but only if the developer provides financial assurance to guarantee the infrastructure completion. North Carolina’s General Statutes allow cities and counties to permit these performance … Read more

[Note:  This post originally appeared here on the North Carolina Criminal Law blog.] Suppose a North Carolina city adopts an ordinance establishing a local speed limit of 25 miles per hour for all city streets that are not otherwise marked. … Read more

Budget season is in full swing for most local governments across the state. Managers, budget officers, department heads, and others are busy compiling expenditure requests and identifying potential revenue sources to balance the budget for the fiscal year that begins … Read more

In Union County Board of Education vs. Union County Board of Commissioners, ___ N.C. App. ___, No. COA14-633 (Apr. 7, 2015), the North Carolina Court of Appeals reversed a trial court judgment in favor of the Union County Board of … Read more

Foreclosure is a powerful collection remedy of last resort for property taxes that are a lien on real property.  Because property tax liens generally have super-priority, local governments almost always get paid first from the proceeds of a foreclosure sale. … Read more

The federal HIPAA regulations apply directly to certain types of entities and individuals, referred to as “covered entities” and “business associates.” These regulations govern standardization of electronic healthcare transactions and identifiers, as well as the privacy and security of health … Read more