Imagine that the Wonka Chocolate Factory is the largest employer in your county.  They list substantial amounts of business personal property (“BPP”) for taxation every year.  In January 2023, Wonka lists BPP totaling $65,000,000, which is roughly $25,000,000 more than … Read more

Imagine that the Wonka Chocolate Factory is the largest employer in your county.  They list substantial amounts of business personal property (“BPP”) for taxation every year.  In January 2023, Wonka lists BPP totaling $65,000,000, which is roughly $25,000,000 more than … Read more

Imagine that the Wonka Chocolate Factory is the largest employer in your county.  They list substantial amounts of business personal property (“BPP”) for taxation every year.  In January 2023, Wonka lists BPP totaling $65,000,000, which is roughly $25,000,000 more than the average value of their BPP in the past few years.  In August 2023, the county sends a BPP bill to Wonka based on the $65M valuation.  In November 2023, Wonka contacts the county tax office and explains that their accounting office made a major mistake on their BPP listing and inflated the value by a substantial amount.  A

Headline: City finance employee embezzles public money. While the facts may differ, the story underlying this all-too-common headline is usually one in which a trusted employee slowly pockets money by writing checks or electronically transferring funds to a personal bank account until the fraud is eventually uncovered. How did this happen? Citizens want to know. They look to the governing board for answers—we elected you and entrusted you to protect us.

As discussed in previous posts, the system development fee (SDF) law, G.S. Ch. 162A, Art. 8, allows a local government utility provider to assess certain costs of developing and maintaining its water and/or wastewater systems on new development that benefits … Read more

As discussed in previous posts, the system development fee (SDF) law, G.S. Ch. 162A, Art. 8, allows a local government utility provider to assess certain costs of developing and maintaining its water and/or wastewater systems on new development that benefits … Read more

As discussed in previous posts, the system development fee (SDF) law, G.S. Ch. 162A, Art. 8, allows a local government utility provider to assess certain costs of developing and maintaining its water and/or wastewater systems on new development that benefits from those systems.

The religious exemption created by G.S. 105-278.3 may produce more difficult questions than the rest of the Machinery Act combined.  This post summarizes the religious exemption’s legal requirements and tries to answer some of those thorny eligibility questions. Ownership and … Read more

The religious exemption created by G.S. 105-278.3 may produce more difficult questions than the rest of the Machinery Act combined.  This post summarizes the religious exemption’s legal requirements and tries to answer some of those thorny eligibility questions. Ownership and … Read more

The religious exemption created by G.S. 105-278.3 may produce more difficult questions than the rest of the Machinery Act combined.  This post summarizes the religious exemption’s legal requirements and tries to answer some of those thorny eligibility questions.
Ownership and Use Requirements