In a recent post, I discussed two ways through which a local government may save money over time to fund capital projects. The first is through fund balance and the second is by establishing a capital reserve fund. I received … Read more

As discussed in a previous post, a North Carolina municipality may establish a special tax district that encompasses its central downtown area to raise money to fund “downtown revitalization.” See G.S. 160A-536(a)(2). The special tax district is commonly referred to … Read more