[2011 UPDATE: For more detail on this topic, see the following 2011 book: Housing Codes for Repair and Maintenance: Using the General Police Power and Minimum Housing Statutes to Prevent Dwelling Deterioration] North Carolina experienced a record number of foreclosures … Read more

Which of these taxpayers is entitled to a property tax refund? Jane forgets that she is escrowing her property taxes with her mortgage company and pays the taxes herself in September.   Two weeks later she demands a refund because her insurance … Read more

The mayor is finishing lunch with a couple of friends at the diner downtown. Just as she is about to dig into the best banana pudding in the state, an irate constituent barges in. Reaching the mayor’s booth, the red-faced … Read more

A tenant signs up to receive water or sewer utility services and then falls delinquent on her payments. The tenant moves out and the local utility provider is left with an unpaid bill (or series of unpaid bills). What can (and … Read more

UPDATE September 2013:  In the summer of 2013 the General Assembly enacted legislation that will enable an owner whose property is subject to a decision or interpretation by the zoning administrator or subdivision ordinance administrator to post a sign on … Read more

Once upon a time, deeds had property descriptions that actually described the property being conveyed.  They would give distances and directions that could be sketched into recognizable geometries, and they would tell about neighbors’ recorded rights that affected the property, … Read more

In the last few months of 2009, the North Carolina Court of Appeals issued two interesting opinions on property tax situs.  A fancy word for “location,” situs controls whether or not property is subject to tax in a particular jurisdiction.  The … Read more

A $12,000 dinner for Mecklenburg ABC employees paid for by a liquor broker.  A $280,000 salary for an ABC administrator in New Hanover County ― finally disclosed after the ABC board first refused to release public information about salaries.  A … Read more

Local government officials often ask me two questions related to their property tax authority—(1) whether a unit may impose property taxes only for specific, designated purposes; and (2) whether a unit may impose property taxes only on specific properties within … Read more

UPDATE September 2013:  Click here for an update on federal law as of March 2013.  New North Carolina legislation adopted during the summer of 2013 makes conforming changes to North Carolina law with respect to recent federal legislation and Federal … Read more

Local tax officials should add to their reading lists the latest chapter in what may be the state’s longest-running property tax saga.  Last month the N.C. Court of Appeals ruled in favor of IBM Credit Corporation in its dispute with … Read more

The town council is holding a hearing on a special use permit application that would allow a small shopping center. The proposed site is on a major road and is adjacent to an existing residential neighborhood. At the hearing detailed … Read more

In a post describing the recently enacted legislation that (potentially) authorizes North Carolina local governments to establish revolving loan funds or impose special assessments in order to finance energy efficiency improvements and distributed generation renewable energy sources permanently affixed to private … Read more

The governing board of a small town believes that it would be advantageous to hire the mayor as a part-time town administrator. Is this legal? In some cases, it is. There are two main legal prohibitions that would generally bar … Read more

UPDATE November 2013: The Court of Appeals opinion discussed in this post was reversed by the Supreme Court.  See this Coates Canon post:  Holding Over After Your Term Ends (revisited).   North Carolina law permits officeholders to continue in office, … Read more

Compared with many other states, North Carolina has created a very limited role for mayors. Our state laws leave many decisions about the management and operation of municipalities to the governing board, or, in jurisdictions operating in a council-manager form … Read more

The city council is holding a public hearing on a petition to rezone a parcel of land that fronts a highway leading into town. The owner has asked that the zoning be changed from a low-density residential district to a … Read more

I’ve received three phone calls in recent months from cities wondering about their service responsibilities to properties that are bisected by the city’s boundary.  My answer is that it depends on where the house – or other building, for nonresidential … Read more

There is an old adage among attorneys that “bad facts make bad law.” Along those lines, there may be a tendency to dismiss a recent e-discovery opinion as a case where “bizarre facts make bad e-discovery sanctions.” However, local government … Read more

UPDATE September 2013:  In December 2012 the North Carolina Supreme Court invalidated the adequate-public-facilities program for public schools in Cabarrus County in the case of Lanvale Properties, LLC v. County of Cabarrus, ___ N.C. ___, 731 S.E.2d 800 (2012).  The county … Read more