Despite rumors to the contrary, tax collectors are human. Sometimes they make mistakes. Can those mistakes ever bind the taxing unit and eliminate a tax obligation?

Despite rumors to the contrary, tax collectors are human. Sometimes they make mistakes. Can those mistakes ever bind the taxing unit and eliminate a tax obligation?

Responding to requests for public information is an important and time-consuming aspect of the jobs of many local government officials and employees. While some requests are straight-forward, others require analysis and interpretation of the public records law, including its many exceptions. This post provides a basic framework that may be helpful in developing responses to public records requests.

Responding to requests for public information is an important and time-consuming aspect of the jobs of many local government officials and employees. While some requests are straight-forward, others require analysis and interpretation of the public records law, including its many exceptions. This post provides a basic framework that may be helpful in developing responses to public records requests.

UPDATE August 2013: The authority to levy the local land transfer tax discussed in this post was repealed by the General Assembly in 2011. The legislature also made changes to the effective date of a new Article 46 local sales … Read more

UPDATE August 2013: The authority to levy the local land transfer tax discussed in this post was repealed by the General Assembly in 2011. The legislature also made changes to the effective date of a new Article 46 local sales and use tax. The Article 46 tax becomes effective on the “first day of a calendar quarter, as set by the board of county commissioners in the resolution levying the tax.

UPDATE August 2013: The authority to levy the local land transfer tax discussed in this post was repealed by the General Assembly in 2011. The legislature also made changes to the effective date of a new Article 46 local sales and use tax. The Article 46 tax becomes effective on the “first day of a calendar quarter, as set by the board of county commissioners in the resolution levying the tax.

UPDATE August 2013: For updated information on this topic, click here. The Federal Trade Commission (FTC) announced on Friday, May 28, 2010, that it is delaying the enforcement of the federal Red Flags Rule, once again, through December 31, 2010. This marks … Read more

People sometimes assume that local government boards can never vote or take action in a closed session. That’s not quite true. Consider the following scenario: A city council has gone into a closed session under G.S. 143-318.11(5) and (6) to … Read more

Your public works department is planning to construct a new waste water collection system, and, in a meeting with your engineer, you learn that a piece of equipment she plans to include in the bid specifications is a proprietary piece … Read more