Posts Tagged ‘tax assessor’

Prohibition on Certain Contingent Fee Audit Contracts

Thursday, July 12th, 2012

UPDATE OCTOBER 2015: During the most recent legislative session, the General Assembly enacted S.L. 2015-109, which removed the sunset provision and thereby made the prohibition on the contingent fee audit contracts described below permanent. In 1993, the North Carolina Supreme Court held that it did not violate public policy for a county to enter into a contingent fee […]

Taxation of Affordable Housing in Community Land Trusts

Tuesday, December 15th, 2009

Imagine that you own a home, but not the land on which it sits. You’re a tenant on the land, subject to a 99-year ground lease. As a condition of the ground lease, you are permitted to sell your home only to a household earning less than the community’s median wage, and the ground lease […]