Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 prohibit local governments from waiving a valid tax. If a tax office decides not to collect part of tax, that action would be an unauthorized tax waiver in violation of the Machinery Act.
Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 prohibit local governments from waiving a valid tax. If a tax office decides not to collect part of tax, that action would be an unauthorized tax waiver in violation of the Machinery Act.
North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to … Read more
North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to more-detailed blog posts on related issues. If you think I missed any relevant statutes, please don’t be shy—that’s what the comment section is for!
North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to more-detailed blog posts on related issues. If you think I missed any relevant statutes, please don’t be shy—that’s what the comment section is for!
In North Carolina, it is a crime for certain public officials and employees to contract with the units of government they work for or represent. G.S. 14-234 makes it a misdemeanor for a government official or employee who is involved … Read more
In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S. 159-28(b) & (d)) processes, in particular when making web-based purchases, or when using credit cards, purchase … Read more
In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S.
In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S.
[UPDATE 9/29/15: S.L. 2015-185 amended the religious exemption to exempt real property “under construction” if the property is owned by a religious organization and is intended to be used for religious purposes upon completion. “Under construction” is defined to include … Read more