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Follow Procedures Prior to Acquiring Property for Redevelopment

March 15, 2016

The Town of Renewville has ambitious redevelopment plans for several key—but tired and/or underdeveloped—properties along its Main Street. As we know from a prior post examining the limited situations in which a local government may discuss property acquisition in closed … Continued

Property Tax Exemptions and Economic Development

November 12, 2014

North Carolina property tax law, nicknamed the Machinery Act, contains over 60 full or partial exemptions for property as diverse as free drug samples, uranium 233, and Loyal Order of the Moose clubhouses. A number of these exemptions are aimed … Continued

Sidewalk Dining: Some Questions and Answers

September 13, 2013

Imagine a balmy autumn evening. You and your family or friends have plans to go out for dinner. The restaurant that you have in mind offers you the chance to grab a table outdoors on the sidewalk. Have you ever … Continued

Valid Cash Incentive or Illegal Tax Rebate?

October 28, 2009

One news outlet reported that in exchange for constructing a data center in North Carolina, Apple Inc. will be reimbursed by North Carolina local governments for “50 percent of tax revenue on real estate property — buildings and land — … Continued