“Don’t make retroactive changes to property tax values.”  As general rules go, that’s a pretty good one for county assessors to follow.   Absent unusual circumstances, any changes to property tax values should apply to the current tax year and not … Read more

In even-numbered years, it’s pretty easy to tell when elections will happen.  In May of 2012, for instance, there will be primary elections for congressional seats and North Carolina legislative seats and governor and attorney general and judges and county … Read more

Assume that in 2000 Blue Devil City levies a special assessment on the 100 residents of Coach K Way to pay for an extension of city sewer and water service along that road.  The city provides documentation of the assessment … Read more

Assume that in 2000 Blue Devil City levies a special assessment on the 100 residents of Coach K Way to pay for an extension of city sewer and water service along that road.  The city provides documentation of the assessment to Carolina County, which by contract collects the city’s taxes and assessments.  Unfortunately this documentation disappears and the assessments are never entered into the county’s tax records.  As a result, for the next decade neither the city nor the county makes any effort to collect the assessments.  In 2011 the city’s new finance office stumbles across records of t

Assume that in 2000 Blue Devil City levies a special assessment on the 100 residents of Coach K Way to pay for an extension of city sewer and water service along that road.  The city provides documentation of the assessment to Carolina County, which by contract collects the city’s taxes and assessments.  Unfortunately this documentation disappears and the assessments are never entered into the county’s tax records.  As a result, for the next decade neither the city nor the county makes any effort to collect the assessments.  In 2011 the city’s new finance office stumbles across records of t

Which of these properties is likely to be exempt from local property taxes? A.   Vacant, unused land owned by Dook University, a private educational institution.   Dook plans to build a new science lab on the land once it raises the … Read more

Which of these properties is likely to be exempt from local property taxes? A.   Vacant, unused land owned by Dook University, a private educational institution.   Dook plans to build a new science lab on the land once it raises the necessary funds. B.   A bookstore owned by the Church of the Good Shepherd.  The bookstore is located immediately next to the church’s sanctuary and sells religious books primarily to its congregation, although it is open to the general public. C.   An office building owned by the town of TarHeelville, which leases it to a private law firm.

Which of these properties is likely to be exempt from local property taxes? A.   Vacant, unused land owned by Dook University, a private educational institution.   Dook plans to build a new science lab on the land once it raises the necessary funds. B.   A bookstore owned by the Church of the Good Shepherd.  The bookstore is located immediately next to the church’s sanctuary and sells religious books primarily to its congregation, although it is open to the general public. C.   An office building owned by the town of TarHeelville, which leases it to a private law firm.

Cell phones and other mobile devices have become essential tools for public employees and officials. Governmental agencies may purchase mobile devices and issue them to employees and officials, or may reimburse employees and officials who use their privately-owned devices for … Read more

After showing signs of life in 2010, the North Carolina housing market has slumped again in 2011.  The N.C. Association of Realtors reports that existing home sales volume through July was down 7% from last year and down 22% from … Read more