Posts Tagged ‘good cause’

“Good Cause” and Late Property Tax Exemption Applications

Monday, September 28th, 2015

The Machinery Act rarely gives local governments much discretion. Most often our property tax statutes proscribe exactly what should happen in a given situation. There are a few tax collection situations in which local governments have flexibility, however.  Consider the unfettered authority of tax collectors to waive the 10% penalty for bad checks (G.S. 105-358) or the […]