UPDATE 2021: Some statutory provisions referenced in the original post were relocated to new Chapter 160D of the North Carolina General Statutes, effective January 1, 2021. This post has been updated with the new statutory references. The downtown buildings in … Read more

The downtown buildings in the Town of Old Well have “good bones.” The structures lining the four downtown blocks of Main Street are solid brick and reflect their historic character, harkening back to a time when downtown was thriving with retail on the ground floor and residential units on the second floor. The very center of downtown is in fairly good shape, and some committed merchants have established a pocket of commercial activity there. However, even that central area is pocked with a handful of underutilized and neglected retail buildings.

The downtown buildings in the Town of Old Well have “good bones.” The structures lining the four downtown blocks of Main Street are solid brick and reflect their historic character, harkening back to a time when downtown was thriving with retail on the ground floor and residential units on the second floor. The very center of downtown is in fairly good shape, and some committed merchants have established a pocket of commercial activity there. However, even that central area is pocked with a handful of underutilized and neglected retail buildings.

[Note: this post has been superseded by the Court of Appeals decision discussed in this newer post.] Loyal readers of this blog know that most property tax exemptions and exclusions require that property be used for exempt purposes to avoid … Read more

Loyal readers of this blog know that most property tax exemptions and exclusions require that property be used for exempt purposes to avoid being taxed.  The fact that a qualified owner (school, religious organization, charitable non-profit, etc.) owns a building does not automatically make that building exempt.  That building must be used for the owner’s exempt purpose (education, religious worship, charitable endeavors, etc.) to be exempt from property taxes.

Loyal readers of this blog know that most property tax exemptions and exclusions require that property be used for exempt purposes to avoid being taxed.  The fact that a qualified owner (school, religious organization, charitable non-profit, etc.) owns a building does not automatically make that building exempt.  That building must be used for the owner’s exempt purpose (education, religious worship, charitable endeavors, etc.) to be exempt from property taxes.

Local government tax offices do a lot more these days than collect property taxes.  Many local tax officials are charged with collecting a variety of other taxes (occupancy, beer and wine, or animal taxes, perhaps) and fees (EMS, nuisance abatement, … Read more
The post Beyond the Property Tax appeared first on Coates’ Canons NC Local Government Law.

Local government tax offices do a lot more these days than collect property taxes.  Many local tax officials are charged with collecting a variety of other taxes (occupancy, beer and wine, or animal taxes, perhaps) and fees (EMS, nuisance abatement, and storm water, to name a few).  Enforcement remedies, interest,and penalties can vary widely from tax to tax and fee to fee.

Local government tax offices do a lot more these days than collect property taxes.  Many local tax officials are charged with collecting a variety of other taxes (occupancy, beer and wine, or animal taxes, perhaps) and fees (EMS, nuisance abatement, and storm water, to name a few).  Enforcement remedies, interest,and penalties can vary widely from tax to tax and fee to fee.

[UPDATE: The 2018 budget bill included a provision that applies the “weekend & holiday” rule to extend payment deadlines when a county is the subject of a state disaster declaration by the governor and the county tax offices are closed. … Read more