Many local governments hire additional employees for the late spring through early fall months. This period sees the opening of municipal and county pools and summer camps, increased activity at parks, golf courses, tennis courts, as well as beaches for communities on the coast or on one of North Carolina’s many lakes, and the need for seasonal workers. Which of these employees will be exempt from overtime under the FLSA’s exemption for employees working at a seasonal amusement or recreational establishment?

Many local governments hire additional employees for the late spring through early fall months. This period sees the opening of municipal and county pools and summer camps, increased activity at parks, golf courses, tennis courts, as well as beaches for communities on the coast or on one of North Carolina’s many lakes, and the need for seasonal workers. Which of these employees will be exempt from overtime under the FLSA’s exemption for employees working at a seasonal amusement or recreational establishment?

The old school administration building has been renovated and there is furniture and shelving that can be sold as surplus property. A board member has raised the possibility of donating them to the local arts council. She notes that G.S. … Read more

The old school administration building has been renovated and there is furniture and shelving that can be sold as surplus property. A board member has raised the possibility of donating them to the local arts council. She notes that G.S. 160A-280 authorizes donations to nonprofit organizations. Can the school make this donation? The answer is no. The North Carolina constitution constrains local government authority to make donations.

The old school administration building has been renovated and there is furniture and shelving that can be sold as surplus property. A board member has raised the possibility of donating them to the local arts council. She notes that G.S. 160A-280 authorizes donations to nonprofit organizations. Can the school make this donation? The answer is no. The North Carolina constitution constrains local government authority to make donations.

About 80 counties have the authority under G.S. 161-31 to require a tax certification before recording a deed.  In counties that have opted into this requirement, the registrar of deeds may not record a deed unless the county tax collector … Read more

About 80 counties have the authority under G.S. 161-31 to require a tax certification before recording a deed.  In counties that have opted into this requirement, the registrar of deeds may not record a deed unless the county tax collector first certifies that there are no delinquent property taxes owed on the property being transferred.

About 80 counties have the authority under G.S. 161-31 to require a tax certification before recording a deed.  In counties that have opted into this requirement, the registrar of deeds may not record a deed unless the county tax collector first certifies that there are no delinquent property taxes owed on the property being transferred.

I hope you were able to join us for our recent board of equalization and review webinar that featured input from experts at the Department of Revenue and local tax offices across the state.  Counties that did not have the chance to … Read more

I hope you were able to join us for our recent board of equalization and review webinar that featured input from experts at the Department of Revenue and local tax offices across the state.  Counties that did not have the chance to convene their boards for the live webinar are strongly encouraged to watch the on-demand version which is available for purchase and viewing at your convenience here.