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Early Enforced Collections

August 30, 2012

Property tax bills for the 2012-2013 fiscal year are arriving in mail boxes across North Carolina. Thankfully most taxpayers will pay up without further encouragement. But plenty will not, and it’s a long four months until these bills become delinquent … Read more

Can We Consider Ownership in a Zoning Decision?

August 14, 2012

The heart of zoning ordinances are rules on land uses – rules on what uses can go where, standards on building setbacks, the size of structures, required parking, size of signs, and so forth. Sometimes, however, a question is raised … Read more

Do We Have to Advertise This Position?

August 7, 2012

North Carolina governmental employers regularly have this question when they are hiring:  do we have to advertise this position? Maybe they already have in mind someone for the job, perhaps someone already working within the organization. Must they go through … Read more

Ethics and Employee Email

August 1, 2012

[UPDATE: the final version of the NC ethics opinion discussed in this post can be found here: 2012 FEO 5.] Wally Whiner is in trouble once again.  Wally, an employee in Blue Devil City’s finance department, has been placed on … Read more

What Didn’t Happen

July 19, 2012

For those of us who work with local taxes, the most important news out of the General Assembly this summer was what didn’t happen. The legislature did not create any major new property tax exemptions.  The long-awaited overhaul of the registered … Read more

2012 Emergency Management Legislative Wrap-up: Big Changes Ahead

July 17, 2012

During the 2012 Session, the North Carolina General Assembly enacted significant legislation that completely reorganized and updated the state’s emergency management statutes, extended the legal length of law enforcement and emergency management vehicles, and created the criminal offense of terrorism.  … Read more

Prohibition on Certain Contingent Fee Audit Contracts

July 13, 2012

UPDATE OCTOBER 2015: During the most recent legislative session, the General Assembly enacted S.L. 2015-109, which removed the sunset provision and thereby made the prohibition on the contingent fee audit contracts described below permanent. In 1993, the North Carolina Supreme Court held that … Read more

Can We Continue this Zoning Hearing?

July 10, 2012

The county board of commissioners is holding a public hearing on a controversial rezoning. The hearing has been going on for an hour and there are many interested citizens waiting to speak. The board chair knows the agenda for the … Read more

General Assembly Changes County Requirements for Appointing LME Boards

July 5, 2012

In North Carolina, public mental health, developmental disabilities, and substance abuse services are provided through local government agencies called area authorities (also called “local management entities” or “LMEs”). Each board of county commissioners, either singly or jointly with other boards … Read more

Annexation Reform: Referendum Replaces Petition to Deny

June 28, 2012

In 2011, the legislature substantially revised the annexation laws. Among other changes, the 2011 annexation reform law, summarized here, gave property owners in the annexed area the ability to petition to deny the annexation. These changes applied to annexations in … Read more

Changes in Store for Public Guardians?

June 26, 2012

UPDATE September 2013:  H 1075 was not enacted but the guardianship provisions discussed above were transferred to S 191, which was enacted as S.L. 2012-151. If a court or jury finds that a person is incapacitated, the Clerk of Superior … Read more