Posts Tagged ‘appraisal’

Court of Appeals Attempts to Clarify “Immaterial Irregularity” Provision

Friday, March 28th, 2014

I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up.  I wrote about this statute extensively here. While the provision can be extremely useful, its scope is murky […]

Palm Trees and Property Tax Appraisals

Thursday, January 31st, 2013

 What justifies a change to a real property tax appraisal in between county-wide reappraisals? The short answer is “not much.”  For a longer answer, take a look at last week’s opinion from the N.C. Supreme Court in Appeal of Ocean Isle Palms, LLC,  a case involving undeveloped residential lots in Brunswick County.   The opinion offers […]