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Yearly Archives: 2009

Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A.  The property is valued at $25,000 and the county holds a tax lien … Read more

Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A.  The property is valued at $25,000 and the county holds a tax lien of $4,000, so at first glance a foreclosure action looks promising.  But then the tax collector lets you know that her staff did a quick title search and learned that the local bank has a $10,000 mortgage on Parcel A. What’s more, two years ago the I.R.S. recorded a $30,000 lien for unpaid federal income taxes, and just last week the N.C.

Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A.  The property is valued at $25,000 and the county holds a tax lien of $4,000, so at first glance a foreclosure action looks promising.  But then the tax collector lets you know that her staff did a quick title search and learned that the local bank has a $10,000 mortgage on Parcel A. What’s more, two years ago the I.R.S. recorded a $30,000 lien for unpaid federal income taxes, and just last week the N.C.

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 — … Read more

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 — and 85 percent of tax revenue on business property — computers and other equipment — for the next 10 years.” How do we determine whether this is an improper tax exemption or a valid incentive?

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 — and 85 percent of tax revenue on business property — computers and other equipment — for the next 10 years.” How do we determine whether this is an improper tax exemption or a valid incentive?

Now that local governments are digging in to the requirements that apply to American Recovery and Reinvestment Act grants, I’ve started to get questions about developing bid protest procedures.  Are these procedures required?  If so, what should the procedures look … Read more