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.

Prudence serves as a finance officer for a North Carolina county. As a condition of her initial (and continued) employment Prudence is required to obtain and maintain a “true accounting and faithful performance bond” with coverage of up to $50,000. (The county pays the annual premium on the bond.) Recently, the county agreed to handle the finances for the local tourism development authority (TDA). The TDA is a public authority that was created by resolution of the county’s governing board, as authorized by a local act of the General Assembly.

Prudence serves as a finance officer for a North Carolina county. As a condition of her initial (and continued) employment Prudence is required to obtain and maintain a “true accounting and faithful performance bond” with coverage of up to $50,000. (The county pays the annual premium on the bond.) Recently, the county agreed to handle the finances for the local tourism development authority (TDA). The TDA is a public authority that was created by resolution of the county’s governing board, as authorized by a local act of the General Assembly.

Don’t you just love the holiday season? We kick it off with a Thanksgiving feast, exchange presents on Hanukah and Christmas, and then celebrate a fresh start on New Year’s Day. But the fun doesn’t end just because we’ve all … Read more
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Don’t you just love the holiday season? We kick it off with a Thanksgiving feast, exchange presents on Hanukah and Christmas, and then celebrate a fresh start on New Year’s Day. But the fun doesn’t end just because we’ve all headed back to work and school.  Late last night, the Delinquent Tax Fairy visited local government tax offices across the state, leaving nicely wrapped presents filled with 2% interest and attachment notices.  It must be Delinquent Tax Day! That’s right: as of 12 a.m.

Don’t you just love the holiday season? We kick it off with a Thanksgiving feast, exchange presents on Hanukah and Christmas, and then celebrate a fresh start on New Year’s Day. But the fun doesn’t end just because we’ve all headed back to work and school.  Late last night, the Delinquent Tax Fairy visited local government tax offices across the state, leaving nicely wrapped presents filled with 2% interest and attachment notices.  It must be Delinquent Tax Day! That’s right: as of 12 a.m.

Most North Carolinians understand that when we mark our ballots for Jimmy Carter or Ronald Reagan or George Bush or Barack Obama for President, we are not in fact voting for those candidates.  We are, instead, voting for a small … Read more