On March 18, 2020, Congress passed and the President signed into law the Families First Coronavirus Response Act (the “Families First Act”). The Families First Act is actually a compilation of a number of different acts with different purposes, all sharing the goal of providing relief to those who have been or will be adversely affected economically by the COVID-19 pandemic.

Economic activity can be disrupted by any number of unanticipated emergencies, ranging from natural disasters to virus outbreaks like COVID-19. When these events threaten the survival of small businesses, the owners may turn to government for assistance. One legal and … Read more

Economic activity can be disrupted by any number of unanticipated emergencies, ranging from natural disasters to virus outbreaks like COVID-19. When these events threaten the survival of small businesses, the owners may turn to government for assistance. One legal and effective way for a government to assist a small business with weathering a crisis is by providing an emergency loan. The loan allows the business to maintain operations when cash flow is severely constrained due to disruptions in demand. Loans are a common tool in these situations.

Economic activity can be disrupted by any number of unanticipated emergencies, ranging from natural disasters to virus outbreaks like COVID-19. When these events threaten the survival of small businesses, the owners may turn to government for assistance. One legal and effective way for a government to assist a small business with weathering a crisis is by providing an emergency loan. The loan allows the business to maintain operations when cash flow is severely constrained due to disruptions in demand. Loans are a common tool in these situations.

COVID-19 has arrived in North Carolina and units of local government across the state are facing tough questions as they purchase goods and services.  This post addresses some of the legal issues under North Carolina law confronting local procurement officials. … Read more

COVID-19 has arrived in North Carolina and units of local government across the state are facing tough questions as they purchase goods and services.  This post addresses some of the legal issues under North Carolina law confronting local procurement officials.May a unit of local government legally award contracts in the “formal” bidding range if it does not hold a publicly accessible, in-person bid opening?

COVID-19 has arrived in North Carolina and units of local government across the state are facing tough questions as they purchase goods and services.  This post addresses some of the legal issues under North Carolina law confronting local procurement officials.May a unit of local government legally award contracts in the “formal” bidding range if it does not hold a publicly accessible, in-person bid opening?

[Updated May 2020 to reflect the impact of the COVID-19 relief bill, S.L. 2020-3.] Tax administration is obviously not at the top of any local government’s list of pandemic concerns.   But social distancing and other remedial measures made necessary by … Read more

Tax administration is obviously not at the top of any local government’s list of pandemic concerns.   But social distancing and other remedial measures made necessary by this public health crisis are creating some unusual challenges for tax offices.  This post addresses a few of the pandemic-related questions I’ve received from tax officials in the past few days.
Are local governments required to keep their tax offices open to accept property tax payments in person?
No.

Tax administration is obviously not at the top of any local government’s list of pandemic concerns.   But social distancing and other remedial measures made necessary by this public health crisis are creating some unusual challenges for tax offices.  This post addresses a few of the pandemic-related questions I’ve received from tax officials in the past few days.
Are local governments required to keep their tax offices open to accept property tax payments in person?
No.