North Carolina experienced a record number of foreclosures in 2008. Then, in 2009, even more. January 2010 was worse than January 2009 (the latest foreclosure data can be viewed here).

North Carolina experienced a record number of foreclosures in 2008. Then, in 2009, even more. January 2010 was worse than January 2009 (the latest foreclosure data can be viewed here).

Which of these taxpayers is entitled to a property tax refund? Jane forgets that she is escrowing her property taxes with her mortgage company and pays the taxes herself in September.   Two weeks later she demands a refund because her insurance … Read more
The post Property Tax Refunds appeared first on Coates’ Canons NC Local Government Law.

Which of these taxpayers is entitled to a property tax refund?

Which of these taxpayers is entitled to a property tax refund?

A tenant signs up to receive water or sewer utility services and then falls delinquent on her payments. The tenant moves out and the local utility provider is left with an unpaid bill (or series of unpaid bills). What can (and … Read more

A tenant signs up to receive water or sewer utility services and then falls delinquent on her payments. The tenant moves out and the local utility provider is left with an unpaid bill (or series of unpaid bills). What can (and should) the local utility provider do? Can it proceed against the property owner for the delinquent amount? Can it refuse future service to the tenant at a new location? Can it stick the tenant’s new roommate with the bill? Or, must it write-off the amount owed as a cost of doing business?

A tenant signs up to receive water or sewer utility services and then falls delinquent on her payments. The tenant moves out and the local utility provider is left with an unpaid bill (or series of unpaid bills). What can (and should) the local utility provider do? Can it proceed against the property owner for the delinquent amount? Can it refuse future service to the tenant at a new location? Can it stick the tenant’s new roommate with the bill? Or, must it write-off the amount owed as a cost of doing business?

In the last few months of 2009, the North Carolina Court of Appeals issued two interesting opinions on property tax situs.  A fancy word for “location,” situs controls whether or not property is subject to tax in a particular jurisdiction.  The … Read more

In the last few months of 2009, the North Carolina Court of Appeals issued two interesting opinions on property tax situs.  A fancy word for “location,” situs controls whether or not property is subject to tax in a particular jurisdiction.  The two appellate decisions are worth noting both for the law and for the property involved: one case concerned a $35 million jet airplane, the other $25 million worth of carnival rides and games.  Taken together, the two cases demonstrate  that property can have tax situs here in North Carolina even if it spends most of the year—and maybe even all of th