When property that should be taxed isn’t, a local government has two options. If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312. All other taxing errors must be resolved using retroactive bills issued under GS 105-394, the “immaterial irregularity” provision.
When property that should be taxed isn’t, a local government has two options. If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312. All other taxing errors must be resolved using retroactive bills issued under GS 105-394, the “immaterial irregularity” provision.
A provision in the state budget, Section 7.17 of S.L. 2015-241, set new transparency requirements related to certain financial data of state agencies, counties, municipalities, and local school administrative units. The law mandates full compliance by April 1, 2016. But what does it actually require?
A provision in the state budget, Section 7.17 of S.L. 2015-241, set new transparency requirements related to certain financial data of state agencies, counties, municipalities, and local school administrative units. The law mandates full compliance by April 1, 2016. But what does it actually require?
The Town of Renewville has ambitious redevelopment plans for several key—but tired and/or underdeveloped—properties along its Main Street. As we know from a prior post examining the limited situations in which a local government may discuss property acquisition in closed … Read more
The Town of Renewville has ambitious redevelopment plans for several key—but tired and/or underdeveloped—properties along its Main Street. As we know from a prior post examining the limited situations in which a local government may discuss property acquisition in closed session, the Renewville town council intends to kick-start the redevelopment process by acquiring several of those key properties directly.
The Town of Renewville has ambitious redevelopment plans for several key—but tired and/or underdeveloped—properties along its Main Street. As we know from a prior post examining the limited situations in which a local government may discuss property acquisition in closed session, the Renewville town council intends to kick-start the redevelopment process by acquiring several of those key properties directly.
Local government property tax offices are very good at what they do, with collection rates averaging around 98%. But nobody’s perfect. Mistakes happen. One common mistake is when property that should be taxed isn’t. Perhaps the tax office never knew … Read more
Local government property tax offices are very good at what they do, with collection rates averaging around 98%. But nobody’s perfect. Mistakes happen.One common mistake is when property that should be taxed isn’t. Perhaps the tax office never knew the property existed. Or the tax office had the property on its tax rolls but for some reason failed to levy taxes on that property.
Local government property tax offices are very good at what they do, with collection rates averaging around 98%. But nobody’s perfect. Mistakes happen.One common mistake is when property that should be taxed isn’t. Perhaps the tax office never knew the property existed. Or the tax office had the property on its tax rolls but for some reason failed to levy taxes on that property.