Following up on my post last week about the procedures available for selling surplus property, I will now address the second question raised by the original post: When can you sell surplus property to local government employees or officers?

UPDATE August 2013: For more recent information on this topic, click here. Effective September 1, 2009, the General Assembly enacted new electronic notice and public comment requirements with respect to the imposition of, or increase in, certain fees and charges … Read more

North Carolina auto dealers don’t pay property taxes on the thousands of new and used cars sitting in their lots awaiting buyers.  Walmart doesn’t pay property taxes on the massive amount of stuff for sale at its nearly 100 big-box stores sprinkled across … Read more

North Carolina auto dealers don’t pay property taxes on the thousands of new and used cars sitting in their lots awaiting buyers.  Walmart doesn’t pay property taxes on the massive amount of stuff for sale at its nearly 100 big-box stores sprinkled across the state.  Should North Carolina’s home builders get the same tax benefit for their growing inventories of unsold new homes?

North Carolina auto dealers don’t pay property taxes on the thousands of new and used cars sitting in their lots awaiting buyers.  Walmart doesn’t pay property taxes on the massive amount of stuff for sale at its nearly 100 big-box stores sprinkled across the state.  Should North Carolina’s home builders get the same tax benefit for their growing inventories of unsold new homes?

State law creates an affirmative duty for local governing board members to vote on matters that come before the board. Last week’s post discussed provisions that allow members to be excused from voting for specific reasons. In all other cases, … Read more

Your local government, a mid-sized city in North Carolina, owns 50 laptops that are in working condition but are no longer being used.  Each laptop is worth about $600.  As the Purchasing Manager, you’ve been asked to figure out how … Read more

Your local government, a mid-sized city in North Carolina, owns 50 laptops that are in working condition but are no longer being used.  Each laptop is worth about $600.  As the Purchasing Manager, you’ve been asked to figure out how to get rid of these laptops.  While you’re trying to decide how to get rid of the laptops, a City Council member calls to ask you whether she can buy one of the laptops (she heard about them from the City Manager).  Apparently, the City Manager has told several city employees about the laptops, too, because one of your friends in the planning department calls to

Your local government, a mid-sized city in North Carolina, owns 50 laptops that are in working condition but are no longer being used.  Each laptop is worth about $600.  As the Purchasing Manager, you’ve been asked to figure out how to get rid of these laptops.  While you’re trying to decide how to get rid of the laptops, a City Council member calls to ask you whether she can buy one of the laptops (she heard about them from the City Manager).  Apparently, the City Manager has told several city employees about the laptops, too, because one of your friends in the planning department calls to

UPDATE August 2013: For more detailed information about special assessment authority in North Carolina, click here. Note also that the General Assembly extended the sunset on the new special assessment authority to July 1, 2015. It also made a few … Read more