It’s February, which means that tax lien advertising season is right around the corner. Early this month tax collectors must report to their governing boards the delinquent taxes that are liens on real property. Governing boards then issue orders to advertise … Read more
It’s February, which means that tax lien advertising season is right around the corner. Early this month tax collectors must report to their governing boards the delinquent taxes that are liens on real property. Governing boards then issue orders to advertise those liens. With this in mind, consider the following statements and determine which, if any, are true. 1. Tax lien advertisements are mandatory only for counties that use the in rem foreclosure process. 2. Tax liens may be advertised on a county’s web site in lieu of a newspaper ad.
It’s February, which means that tax lien advertising season is right around the corner. Early this month tax collectors must report to their governing boards the delinquent taxes that are liens on real property. Governing boards then issue orders to advertise those liens. With this in mind, consider the following statements and determine which, if any, are true. 1. Tax lien advertisements are mandatory only for counties that use the in rem foreclosure process. 2. Tax liens may be advertised on a county’s web site in lieu of a newspaper ad.
UPDATE DECEMBER 2015: During the 2015 legislative session, the General Assembly made changes to local sales and use tax allocations. The effective date of the changes is July 1, 2016. For more information on those changes, click here. Note that … Read more
True or False: Counties and municipalities always must distribute a portion of their local sales and use tax proceeds to other taxing districts (such as county and municipal service districts, rural fire protection districts, and school supplemental tax districts).
True or False: Counties and municipalities always must distribute a portion of their local sales and use tax proceeds to other taxing districts (such as county and municipal service districts, rural fire protection districts, and school supplemental tax districts).
We say it until we’re blue in the face: municipal and county governing board members have a duty to vote. There is no authority to abstain, or to be excused for a mere “appearance of impropriety.” Instead, state law is … Read more
Harry Potter and those Twilight vampires need to move over and make room for a new literary superhero. The mighty local government tax collector returns to the best seller lists this week after a fourteen-year absence with the release of … Read more
Before the 1960s North Carolina had a hodgepodge of local courts below the state superior court. In one place or another there were general county and city courts, county criminal courts, domestic relations courts, juvenile courts and recorders courts. Some … Read more
Before the 1960s North Carolina had a hodgepodge of local courts below the state superior court. In one place or another there were general county and city courts, county criminal courts, domestic relations courts, juvenile courts and recorders courts. Some were established by general state law, many by local act of the General Assembly. Then there were mayors’ courts and justices of the peace. The judges of these local courts — estimated at about 1,400 local courts scattered around the state — were usually part-time and many were paid by the fees they collected.