[UPDATE:  S.L.

[UPDATE:  S.L.

Over 200 officials from 60 N.C. local governments joined us for our occupancy tax webinar originally broadcast on April 2.  We received tons of questions before, during, and after the webinar, which meant we couldn’t get to all of them on air.  … Read more

Over 200 officials from 60 N.C.

Over 200 officials from 60 N.C.

Warm weather is finally here and it’s time for some spring cleaning.  There’s your worn out office chair, that dented file cabinet whose drawers are stuck shut, those obsolete computers, and goodness-knows-what that is gathering dust in the public works … Read more

Warm weather is finally here and it’s time for some spring cleaning.  There’s your worn out office chair, that dented file cabinet whose drawers are stuck shut, those obsolete computers, and goodness-knows-what that is gathering dust in the public works warehouse.  You hate to throw the stuff away.  If someone will buy it (some p

Warm weather is finally here and it’s time for some spring cleaning.  There’s your worn out office chair, that dented file cabinet whose drawers are stuck shut, those obsolete computers, and goodness-knows-what that is gathering dust in the public works warehouse.  You hate to throw the stuff away.  If someone will buy it (some p

I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up.  I wrote about … Read more

I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up.  I wrote about this statute extensively here. While the provision can be extremely useful, its scope is murky at best. A recent opinion from the N.C.