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.

Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the … Read more

Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the first payroll for the town’s newly-promoted finance officer, Connie Scientious. Connie has diligently reviewed the statutes that govern her work.

Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the first payroll for the town’s newly-promoted finance officer, Connie Scientious. Connie has diligently reviewed the statutes that govern her work.

Look at two interns. Tim is a twenty-year old college student majoring in accounting. He expresses interest in an internship with the city’s finance department over the summer. Chris, a high school athlete, applies for a position as an intern working in the city’s summer camp program. The city offers them the internships. Tim is offered a stipend of $2,500 for ten weeks of full-time work.

Look at two interns. Tim is a twenty-year old college student majoring in accounting. He expresses interest in an internship with the city’s finance department over the summer. Chris, a high school athlete, applies for a position as an intern working in the city’s summer camp program. The city offers them the internships. Tim is offered a stipend of $2,500 for ten weeks of full-time work.

If America’s cities and towns are to realize their greatest potential as attractive and welcoming places—and as drivers of the new American economy—they must be able to repurpose their vacant, abandoned and foreclosed properties. Those properties—whether the product of the … Read more

In my last two posts, I described the new design-build and design-build bridging construction delivery methods authorized by the General Assembly during the 2013 legislative session.  This post completes our discussion of the new delivery methods by outlining the third … Read more

In my last two posts, I described the new design-build and design-build bridging construction delivery methods authorized by the General Assembly during the 2013 legislative session.  This post completes our discussion of the new delivery methods by outlining the third method authorized in S.L. 2013-401/H857 – public-private partnerships (P3).

In my last two posts, I described the new design-build and design-build bridging construction delivery methods authorized by the General Assembly during the 2013 legislative session.  This post completes our discussion of the new delivery methods by outlining the third method authorized in S.L. 2013-401/H857 – public-private partnerships (P3).