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Yearly Archives: 2014

[UPDATE:  This post was edited in late August 2014 to reflect the General Assembly’s ratification of S734, which among other actions permits non-attorneys to represent business entities before the Property Tax Commission.] The county board of equalization and review, often called “the … Read more

[UPDATE:  This post was edited in late August 2014 to reflect the General Assembly’s ratification of S734, which among other actions permits non-attorneys to represent business entities before the Property Tax Commission.] The county board of equalization and review, often called “the board of E&R,” is the first stop for a taxpayer who cannot resolve a dispute with the county assessor over a property tax assessment or exemption.   The Machinery Act defines the authority and jurisdiction o

[UPDATE:  This post was edited in late August 2014 to reflect the General Assembly’s ratification of S734, which among other actions permits non-attorneys to represent business entities before the Property Tax Commission.] The county board of equalization and review, often called “the board of E&R,” is the first stop for a taxpayer who cannot resolve a dispute with the county assessor over a property tax assessment or exemption.   The Machinery Act defines the authority and jurisdiction o

An impact fee is a charge on new development to pay for the construction or expansion of off-site capital improvements that are necessitated by and/or benefit the new development. A local government typically assesses impact fees as part of its development approval process. Paying the fees is often a condition of receiving a building permit or certificate of occupancy. North Carolina local governments have specific statutory authority to require subdivision developers to pay fees in lieu for certain road and recreational land infrastructure projects that benefit the new development.

An impact fee is a charge on new development to pay for the construction or expansion of off-site capital improvements that are necessitated by and/or benefit the new development. A local government typically assesses impact fees as part of its development approval process. Paying the fees is often a condition of receiving a building permit or certificate of occupancy. North Carolina local governments have specific statutory authority to require subdivision developers to pay fees in lieu for certain road and recreational land infrastructure projects that benefit the new development.