North Carolina is a non-home rule state, which means that its local government entities are created by, and derive all their authority from, the General Assembly. The General Assembly has created a relatively flat local government structure. Almost all governmental responsibilities have been vested in two general-purpose governments—counties and municipalities (cities, towns, villages).

UPDATE:  S.L. 2015-262 now excludes  from local property taxes all property sited on land held in trust for the Eastern Band of Cherokee Indians, effective for the 2016 tax year and beyond. Gambling is a big business in North Carolina, and … Read more

Gambling is a big business in North Carolina, and it’s about to get bigger.

Gambling is a big business in North Carolina, and it’s about to get bigger.

I’ve blogged recently about the importance of record ownership as of January 1 and January 6 for property tax listing and collection.  Today I continue this New Year’s theme and discuss the property tax liens on real property that arise … Read more

I’ve blogged recently about the importance of record ownership as of January 1 and January 6 for property tax listing and collection.  Today I continue this New Year’s theme and discuss the property tax liens on real property that arise each January 1.

I’ve blogged recently about the importance of record ownership as of January 1 and January 6 for property tax listing and collection.  Today I continue this New Year’s theme and discuss the property tax liens on real property that arise each January 1.

John is an EMS dispatcher whose hours vary unpredictably from week to week. John always works at least 40 hours per week, but some weeks John works 42 hours, some weeks he works 48 hours and occasionally he works close to 60. Ellen is a water plant operator who weekly hours vary as well, but they vary on a scheduled basis. Ellen works 32 hours every first and third week of the month and 48 hours every second and fourth week. Both John and Ellen are nonexempt employees. The city for which John and Ellen work pays cash overtime instead of using compensatory time off.

John is an EMS dispatcher whose hours vary unpredictably from week to week. John always works at least 40 hours per week, but some weeks John works 42 hours, some weeks he works 48 hours and occasionally he works close to 60. Ellen is a water plant operator who weekly hours vary as well, but they vary on a scheduled basis. Ellen works 32 hours every first and third week of the month and 48 hours every second and fourth week. Both John and Ellen are nonexempt employees. The city for which John and Ellen work pays cash overtime instead of using compensatory time off.

A new sheriff has been elected.  What will his salary be?  Must he be paid what the old sheriff was being paid, or can he be paid less? Here is one way to read the statutes:  the new sheriff must … Read more