Last month when the federal courts opened the door to same-sex marriages in North Carolina there was a rush to courthouses, where magistrates are the only state officials authorized to perform marriage ceremonies. Some magistrates, because of their religious beliefs, … Read more

Just over a month ago, the first case of Ebola virus disease to be diagnosed in the United States occurred in Dallas, Texas. It was considered an “imported” case, meaning that the infected individual, Thomas Eric Duncan, contracted the virus … Read more

Grade inflation may be rampant in higher education (everybody gets an A at Harvard?) but not at the Council on State Taxation.  Known as “COST,” this trade organization/lobbying group represents businesses concerned about state tax issues.  It recently issued a … Read more

Local privilege license taxes will be history as of July 1, 2015.   I’ve blogged about their repeal here and here, but lots of interesting questions continue to fill my email inbox.  Here are more Q&A’s about the disappearance of these … Read more

This post was co-authored by Meredith Smith, Assistant Professor of Public Law and Government, UNC-CH School of Government.  Over the course of the last two weeks, North Carolina federal district court judges in both the western district and the middle … Read more

Following up on Frayda Bluestein’s excellent post about the appointment of new city and county attorneys, I offer answers to frequently asked questions about the proper role of a local government attorney. As always, my advice is guided by the … Read more

Each city and county in North Carolina is required to appoint an attorney “to serve at its pleasure and be its legal advisor.” See G.S. 160A-173 (cities) and 153A-114 (counties). Some cities and counties -typically larger jurisdictions – have in-house … Read more

It is May 2015 and several of Procrastination Village’s staff members are frantically ordering supplies and equipment to spend down remaining budget appropriations by the end of the 2014-15 fiscal year. As of May 1, the parks and recreation department … Read more

[Update 2: See my October 31 post for information about the law of isolation and quarantine in North Carolina, and for resources for more information about the 2014 Ebola epidemic.] [Update: On September 30, the CDC announced that a case of Ebola … Read more

What does it mean for local government tax collectors when debtors surrender property in bankruptcy proceedings? Great question! Let’s see what the band Cheap Trick has to say on this topic:   Mommy’s alright, Daddy’s alright, they just seem a … Read more

The General Assembly’s enactment of Session Law 2014-3 will eventually result in the elimination of nearly all local privilege license taxes. (My colleague Chris McLaughlin has blogged about the impact of S.L. 2014-3 on local governments here and here.) School … Read more

The tax status of real and personal property owned or used by charitable non-profit organizations can get complicated when there are multiple private and public entities involved with the property.  Is property exempt if it is owned by a non-profit organization … Read more

[Update: Legislation clarifying the status of vehicle and body-worn camera recordings under the North Carolina public records law was enacted in July, 2016. The law is summarized in a blog post here.] “We may have reached the point where video technology … Read more

North Carolina local governments have a new partner in their economic development efforts. Session Law 2014-18 authorizes the North Carolina Department of Commerce to enter into a contract with a nonprofit entity in order to carry out many of the … Read more

When the city council or county commission considers a rezoning or zoning ordinance amendment the board must approve a statement about the amendment’s consistency with adopted plans and public interest. According to the statute “[t]hat statement is not subject to … Read more

Extended families residing together were commonplace in the early 20th century at the outset of zoning regulation in the U.S. In the 1920s most earlyzoning ordinances allowed rooms in single family homes to be rented to boarders. It was also … Read more

This is the final post in my series about exemptions to the Fair Labor Standards Act’s requirement that employees be paid a premium time-and-one-half overtime wage for hours over 40 in a workweek. There are three types of exemptions: the … Read more

The General Assembly expanded the categories of allowable expenditures for a county’s solid waste fee proceeds in the 2014 technical corrections act, S.L. 2014-115 (HB 1133). Specifically, section 60 added a new provision to G.S. 153A-292 (section b1) that states … Read more

Litigation is a bit like going out to lunch, Dutch treat. The general rule is that each side pays its own attorneys’ fees and costs. State and federal laws, however, can change that rule, requiring the losing side to pay … Read more

The 2013 North Carolina General Assembly enacted numerous major election law changes—the introduction of a photo ID requirement to vote, the elimination of same-day registration and voting, the end of straight-ticket voting, and many others. There was a lot to … Read more