Skip to main content

Recordings by Government Officials

March 19, 2024

This post was co-authored with SOG faculty member Phil Dixon Jr. A version of this post is also available on the School of Government’s North Carolina Criminal Law blog. When and how can state and local government officials and employees … Read more

Do Local Health Directors Need to Take an Oath of Office?

February 9, 2024

Spoiler alert: yes! Local health directors are appointed public officials who must take an oath of office. But what makes a local health director a public official? And which oath of office should they take? Let’s discuss.

Preauditing Employment-Related Agreements

January 31, 2024

After an approximately four-year tenure, the town manager files a confidential report claiming a hostile work environment. The town manager’s attorney negotiates a settlement agreement in which the town manager agrees to resign and not bring future legal claims against … Read more

Supervising the Tax Office

January 23, 2024

The Machinery Act makes it clear that the “governing board” (aka the board of county commissioners or the city council) has the sole authority to appoint and remove both assessors and tax collectors. GS 105-294 and -349.   But the statutes … Read more

How to Resolve Taxpayer Listing Mistakes

December 14, 2023

Imagine that the Wonka Chocolate Factory is the largest employer in your county.  They list substantial amounts of business personal property (“BPP”) for taxation every year.  In January 2023, Wonka lists BPP totaling $65,000,000, which is roughly $25,000,000 more than … Read more

2023 Updates to System Development Fee Law

October 25, 2023

As discussed in previous posts, the system development fee (SDF) law, G.S. Ch. 162A, Art. 8, allows a local government utility provider to assess certain costs of developing and maintaining its water and/or wastewater systems on new development that benefits … Read more

The Religious Exemption from Property Taxes

October 18, 2023

The religious exemption created by G.S. 105-278.3 may produce more difficult questions than the rest of the Machinery Act combined.  This post summarizes the religious exemption’s legal requirements and tries to answer some of those thorny eligibility questions. Ownership and … Read more

2023 Child Welfare Legislative Changes

October 3, 2023

As the 2023 Legislative Session continues, many session laws that amend child welfare statutes, including abuse, neglect, dependency; termination of parental rights (TPR); adoption of a minor; and foster care licensing became effective on various dates. Some of these changes … Read more