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What is Emergency Management?

May 24, 2011

Next Wednesday, June 1st, marks the official kick-off of the Atlantic hurricane season.  Even as we brace for it, we need only look to the April 16th tornados in the piedmont and coastal plain to be reminded that disasters threaten … Read more

Municipal and County Service Districts

May 20, 2011

The General Assembly recently enacted S.L. 2011-72, which authorizes certain municipalities to establish one or more municipal service districts to fund costs related to the conversion of private residential streets to public streets, subject to several prerequisites and restrictions. The … Read more

Fire Tax Districts vs. Fire Insurance Districts

May 6, 2011

As I detailed in a previous post, North Carolina counties are authorized to establish two different types of special tax districts to fund fire services in both their unincorporated and incorporated areas (subject to certain conditions and procedural requirements, of … Read more

Revisiting the New Regulations for Bank Attachments

May 2, 2011

[Update: In 2013 the federal government issued new regulations concerning this issue.  See this blog post for more details.] Remember those new federal regulations concerning the attachment and garnishment of bank accounts that contain exempt federal benefits? As I blogged earlier, the regulations took effect on … Read more

Property Tax Collection Remedies Beyond the Machinery Act

April 28, 2011

Local governments are always looking for creative ways to collect their taxes.  While the pillory pictured here would be pretty darn effective, I can’t recommend it on legal or moral grounds.  But plenty of more acceptable options exist beyond those … Read more

Local Tax Legislation Round-Up

April 14, 2011

Just like a box of chocolates, you never know what you’re going to get from the General Assembly.  The current legislative session is only a couple of months old and already we’ve gotten booze-filled chocolates, an official herring festival, and maybe … Read more

Rejecting Bids – Who Can and When Can They?

April 13, 2011

Pauline Purchaser has advertised a contract and is pleased by the number of bids she’s received.  When she opens the bids, much to her dismay, she discovers that all are way over budget.  As Pauline regroups to figure out what … Read more

Can a City Really Zone Land Outside the City?

April 12, 2011

Frank Graham inherited a 600-acre wooded tract located about a half mile outside a small town in rural North Carolina. With the economy turning around he is considering moving forward with development of the tract. He has been thinking a … Read more

Required Municipal Services

April 8, 2011

If you live in a North Carolina municipality (city, town, village), what services is your municipal government required to provide or what functions is it required to serve? Is your municipality required to collect your garbage? Must it establish zoning … Read more

Taking (Personal) Advantage of Public Contracts

March 30, 2011

Carolina County has just awarded a contract for uPad tablet computers. Bill Goats, the purchasing officer for Carolina County, is having lunch with his friend in the public works department, Steve Jabs. Bill mentions the contract to Steve. “My daughter … Read more

New Federal Rules for Bank Account Attachments

March 29, 2011

[Update: In 2013 the federal government issued new regulations concerning this issue. See this blog post for more details.]  Bank accounts are prime targets for tax collectors thanks to the quick and easy attachment procedures in the Machinery Act that are … Read more