County officials from Tarheel County as well as City officials from the county seat were approached by two residential developers who are seeking to construct housing that is affordable to low and moderate income (

County officials from Tarheel County as well as City officials from the county seat were approached by two residential developers who are seeking to construct housing that is affordable to low and moderate income (

In 2015, the legislature made a few significant changes to municipal service district (MSD) authority. (Those changes are summarized here.) The legislature made additional amendments to the MSD statutes this year. See S.L. 2016-8. To summarize, the amendments first require … Read more

In 2015, the legislature made a few significant changes to municipal service district (MSD) authority. (Those changes are summarized here.) The legislature made additional amendments to the MSD statutes this year.

In 2015, the legislature made a few significant changes to municipal service district (MSD) authority. (Those changes are summarized here.) The legislature made additional amendments to the MSD statutes this year.

My in-box is usually filled with tough property tax questions from across the state, which I love because they educate me about the issues I need to cover in my blogs and classes.  Today I offer my thoughts on two … Read more

My in-box is usually filled with tough property tax questions from across the state, which I love because they educate me about the issues I need to cover in my blogs and classes.  Today I offer my thoughts on two recent brain-busters concerning refunds and releases (aka waivers).Before we get to the questions, here’s a quick refresher on when and how property taxes can be refunded or waived. 

My in-box is usually filled with tough property tax questions from across the state, which I love because they educate me about the issues I need to cover in my blogs and classes.  Today I offer my thoughts on two recent brain-busters concerning refunds and releases (aka waivers).Before we get to the questions, here’s a quick refresher on when and how property taxes can be refunded or waived. 

Municipalities and counties are authorized, but not required, to provide utility services to properties that lie beyond their territorial borders. See G.S. 160A-312; G.S. 153A-275; see also City of Randleman v. Hinshaw, 2 N.C. App. 381 (1968) (“A [local government] … Read more

Municipalities and counties are authorized, but not required, to provide utility services to properties that lie beyond their territorial borders. See G.S. 160A-312; G.S.