Skip to main content

Snakes with Too Much for Dinner: Conforming to the Transportation Plan

January 20, 2011

UPDATE September 2013:  The North Carolina Department of Transportation has adopted rules and policies concerning the size, location, direction of traffic flow, and the construction of driveway connections into State Highway System roads.  In exercising this authority under G.S. 136-18(29), … Read more

Selling Seized Property

January 12, 2011

In the course of his law enforcement duties, Police Officer Steve Spielburger has seized a shark’s tooth, a bullwhip, and a bicycle.  While investigating a theft, he also recovered an unusually large egg that no one has claimed.  What should … Read more

But I Already Bought the Lot and Had the Plans Made

January 11, 2011

Malcolm Tucker’s troubles continue. Last year, shortly after he opened his new nightclub, Wally’s-A-Go-Go, the town revoked his permits because a former town staff person had erroneously issued zoning approvals (click for post on this issue). Although convinced it was … Read more

Government Property, Private Leases, and Property Taxes

December 16, 2010

[UPDATE: S.L. 2018-98  exempts leasehold interests in exempt government property beginning with the 2019 tax year.  As of 2019, leases in government property will no longer be taxable to the lessee.] Which of the following real property is exempt from local … Read more

Local Preferences in Public Contracting, Part 6

December 8, 2010

This is the final post in a series on local preference policies.  (Earlier posts can be found here.)  Once again, we find ourselves listening in on the Emerald City Council meeting where the Council is discussing local preference policies.  The … Read more

Residency Changes by Elected Officials

December 7, 2010

Two years ago, you won a countywide at-large election to a seat on the board of county commissioners, and now one of your fellow citizens, Mary Anderson, has developed the suspicion that you don’t really live in the county.  She … Read more

Local Preferences in Public Contracting, Part 5

November 24, 2010

This is the fifth installment in a series of posts discussing the efforts of the City Council of Emerald City, North Carolina, to support its local businesses by adopting a local preference policy.  (You can find the earlier installments here.)  … Read more

Two-thirds Bonds

November 18, 2010

On July 1, 2009, Carolina County had outstanding general obligation (G.O.) indebtedness of $32.2 million, revenue bond indebtedness of $7.1 million, and installment-purchase debt totaling $1.5 million. The county used its G.O. bond revenues to fund a new recreation facility … Read more

A Primer on Inclusionary Zoning

November 16, 2010

As part of its comprehensive planning process, a town commissioned a housing study to determine whether its current and projected housing stock is adequate to meet the needs of its local residents and workforce. The results weren’t terribly surprising. Most … Read more

Open Meetings and Confidential Taxpayer Information

November 11, 2010

What happens when the open meetings requirement clashes with the obligation to keep taxpayer income information confidential? This conflict most commonly involves county boards of equalization and review, but the issue could easily arise at the city level as well with privilege license taxes or occupancy … Read more