The housing market in some areas of the state may be improving, but a new study by the N.C. Department of Revenue suggests that real estate values remain generally sluggish across the state. The Department of Revenue’s annual sales assessment … Read more

There has been a great deal of activity around local public health agency (LPHA) organization and governance during the 2011-12 legislative session. We at the SOG have blogged about it several times and we are posting regular legislative updates here. … Read more

John Spartan serves as the senior housing code official for the town of San Angeles, NC, where he recently presided over his 100th minimum housing hearing. He has overseen the repair or removal of many unfit homes over the years, … Read more

Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process.

The county board of commissioners is holding a public hearing on a controversial rezoning. A sizable contingent of neighbors who oppose the project are present. Many have signed up to tell the commissioners just how terrible it would be if … Read more

[Today’s guest blogger is Adam Parker, UNC School of Government summer law clerk.] Let’s begin with an all-too-familiar hypothetical. In 2006, Carl Corporation incorporated a small business, Tar Heel Roofing Inc. Business went well for a few years. But when the … Read more

In two previous blogs (here and here), I discuss a 2012 federal district court ruling (Bateman v. Perdue) on the constitutionality of North Carolina’s emergency weapons restriction statutes and the legislative response to that ruling.  The General Assembly responded to … Read more

In a previous post, I summarized a 2012 federal district court ruling on the 2nd Amendment challenge brought against restrictions on dangerous weapons that can be imposed by local governments during a declared state of emergency.  The General Assembly responded … Read more

$200 million. That’s the estimated property tax revenue North Carolina’s 100 counties defer each year under the state’s present-use value (“PUV”) property tax exclusion program for farms and other favored properties. And by “defer,” I really mean “lose,” because most … Read more

UPDATE September 2013: For more recent information on this topic, click here. To consolidate or not to consolidate, that [may be] the question. In the coming weeks, the NC General Assembly could act on legislation that would permit a county … Read more

The county commissioners meetings had been getting really contentious. The board was bitterly divided over almost everything, and it had started to get personal. The board chair tried to encourage civility, but one night she just gave up. With board … Read more

Most zoning ordinances have residential zoning districts. One of these is usually a district where the primary permitted land use is single family detached housing. Multifamily housing and group living arrangements (as well as commercial and industrial land uses) are … Read more

UPDATE:  An update on this issue is available here. On March 29, 2012, Senior U.S. District Judge Malcolm Howard ruled on the 2nd Amendment challenges brought against restrictions on dangerous weapons that can be imposed during a declared state of … Read more

It is quiz time again. Which of the following (if any) loan transactions are authorized under North Carolina general law? a.   A group of citizens has formed a softball league. The local league plans to host a large softball tournament … Read more

The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes.  Today I analyze the opinion dealing with the denial of a property tax … Read more

[Update: In 2013 the Court of Appeals reversed its opinion in the Fayetteville case discussed below based on a related N.C. Supreme Court opinion.  See this blog post for more details.] The N.C. Court of Appeals celebrated tax day a few weeks later … Read more

UPDATE November 2013: Americans Elect did not prove to be a viable political party and failed to qualify for continued recognition in North Carolina. No doubt you can name the two biggest political parties officially recognized in North Carolina: just … Read more

In August 2011, the City of HighTech contracted with an external SaaS (software as a service) provider to host its e-mail system. The basic parameters of the contract require the SaaS provider to furnish e-mail service to all city employees … Read more

A North Carolina county board of elections, which has three members, is scheduled to meet with representatives of the State Board of Elections in Raleigh. May they legally travel together in one car to the meeting? Three members of a … Read more

County Departments of Social Services are responsible for administering public assistance programs, such as Medicaid, the Low Income Energy Assistance Program, and the Supplemental Nutrition Assistance Program (SNAP or the “Program-Formerly-Known-As-Food-Stamps”). Department directors and staff members play an active role … Read more