If you live in a North Carolina municipality (city, town, village), what services is your municipal government required to provide or what functions is it required to serve? Is your municipality required to collect your garbage? Must it establish zoning regulations? How about maintain streets or provide street lighting? Abate nuisances? Provide recreation services? Is it mandated to provide social services or ensure the availability of affordable housing? Are water and sewer services required? Fire protection? What about law enforcement?

Suppose the North Carolina General Assembly is considering a bill that would affect cities, and suppose the town council of a particular city decides to lobby against the bill.  Can the council spend money from its tax resources for that purpose?  Can it, for example, send the city manager to Raleigh to talk to legislators and pay for his expenses?  Could it send a busload of city employees to Raleigh to fan out through the legislative halls?

Suppose the North Carolina General Assembly is considering a bill that would affect cities, and suppose the town council of a particular city decides to lobby against the bill.  Can the council spend money from its tax resources for that purpose?  Can it, for example, send the city manager to Raleigh to talk to legislators and pay for his expenses?  Could it send a busload of city employees to Raleigh to fan out through the legislative halls?

As discussed in a previous post, a North Carolina municipality may establish a special tax district that encompasses its central downtown area to raise money to fund “downtown revitalization.” See G.S. 160A-536(a)(2). The special tax district is commonly referred to … Read more

As discussed in a previous post, a North Carolina municipality may establish a special tax district that encompasses its central downtown area to raise money to fund “downtown revitalization.” See G.S. 160A-536(a)(2). The special tax district is commonly referred to as a Business Improvement District or BID.

As discussed in a previous post, a North Carolina municipality may establish a special tax district that encompasses its central downtown area to raise money to fund “downtown revitalization.” See G.S. 160A-536(a)(2). The special tax district is commonly referred to as a Business Improvement District or BID.

Carolina County has just awarded a contract for uPad tablet computers. Bill Goats, the purchasing officer for Carolina County, is having lunch with his friend in the public works department, Steve Jabs. Bill mentions the contract to Steve. “My daughter … Read more

Carolina County has just awarded a contract for uPad tablet computers. Bill Goats, the purchasing officer for Carolina County, is having lunch with his friend in the public works department, Steve Jabs. Bill mentions the contract to Steve. “My daughter won’t stop talking about those uPads,” Steve says. “She really wants one.”  “Yeah, my son wants one, too,” says Bill. “Wait a minute,” Steve says excitedly, “could we buy uPads off of the County’s contract for our kids?

Carolina County has just awarded a contract for uPad tablet computers. Bill Goats, the purchasing officer for Carolina County, is having lunch with his friend in the public works department, Steve Jabs. Bill mentions the contract to Steve. “My daughter won’t stop talking about those uPads,” Steve says. “She really wants one.”  “Yeah, my son wants one, too,” says Bill. “Wait a minute,” Steve says excitedly, “could we buy uPads off of the County’s contract for our kids?

[Update: In 2013 the federal government issued new regulations concerning this issue. See this blog post for more details.]  Bank accounts are prime targets for tax collectors thanks to the quick and easy attachment procedures in the Machinery Act that are … Read more