Skip to main content

Occupancy Tax 101

November 11, 2013

Occupancy taxes on hotels and other rental accommodations are growing increasingly common in North Carolina.  The General Assembly has granted special authorization to levy occupancy taxes to roughly 200 counties and municipalities.  This blog post provides a quick overview of … Read more

Do Mayors Have a Duty to Vote?

November 8, 2013

North Carolina holds its local government board members’ feet to the fire when it comes to voting. City council members and county commissioners have a legal duty to vote unless they are excused for any of several grounds allowed under … Read more

Special Assessments for Economic Development Projects

October 31, 2013

Tonald Drump, a national real estate tycoon, is interested in developing an area in Frugal Village, NC. His proposal includes mixed-use residential and commercial development, located just outside the village’s downtown. Drump is an experienced developer and knows that adequate public … Read more

Salaried Employees and the FLSA

October 30, 2013

Susan is a salaried employee and does not receive overtime pay no matter how many hours she works in a given workweek. Robert is a salaried employee and is paid overtime whenever he works more than 40 hours in a … Read more

Tax Foreclosure and Redevelopment

October 18, 2013

Carolina County has been working with its largest municipality, Tar Heel Town, to  redevelop one of Tar Heel Town’s more dilapidated neighborhoods.  Many of the properties in this neighborhood are owned by absentee landlords who fail to maintain them properly.  … Read more

Voluntary Annexation: An Overview

October 9, 2013

“Annexation” is the incorporation of new territory into an existing city. North Carolina allows three methods of annexation:  1) city-initiated (“involuntary”), 2) by petition from property-owners or residents (“voluntary”), and 3) by act of the General Assembly (“legislative”). The General … Read more

College Student Voting in Light of 2013 Elections Legislation

October 1, 2013

UPDATE February 2017:  In July 2016 the federal Fourth Circuit Court of Appeals issued an injunction against elements of the 2013 legislation, prohibiting enforcement of the photo ID requirement described in this post.  The matter is before the United States … Read more

Health Reform: Role of County Human Services Agencies in Enrollment

September 30, 2013

Beginning October 1, 2013, individuals in North Carolina will be able to sign up to purchase private health insurance through the federal “marketplace” or “exchange” established under the Patient Protection and Affordable Care Act (PPACA or ACA). Some individuals will be … Read more

Voting Calculations for a Zoning Variance

September 30, 2013

Note: This post has been replaced by this updated post:   Calculating the Majority Vote Required for Variances and Development Regulation Amendments    

Preempted? Let Me Count The Ways.

September 30, 2013

One of the basic principles of local government law in North Carolina is that cities and counties have only those powers delegated to them by the General Assembly.  Another is that any action taken by a local government must be … Read more

Historic Preservation Commission Basics

September 27, 2013

“The historical heritage of our State is one of our most valued and important assets,” and our cities and counties are authorized to safeguard that heritage and promote the use and conservation of North Carolina’s historic landmarks and districts (G.S. … Read more

Assessors’ Right of Entry on Private Property

September 19, 2013

Do county property tax officials have the right to enter private property for appraisal purposes? This question keeps popping up in my in-box and on the Ptax listserv.  With good reason, too, because state law doesn’t offer a quick answer.  … Read more