On September 1, the state’s Tag & Tax Together program formally launches statewide.  All N.C. vehicle owners will be required to pay property taxes owed on their vehicles at the same time they register those vehicles each year with the Division of Motor Vehicles. The joint payment system actually went live in July, meaning vehicle owners with September renewals can already pay their taxes and registration fees simultaneously via the DMV website.

A county’s board of commissioners (BOC) has the power and responsibility to “develop() and direct() the fiscal policy of the county government.” G.S. 153A-101. The board adopts the annual county budget ordinance, as well as capital project ordinances, and has much discretion in allocating funds among the various county government activities. There are some limits to this authority, though. This is because county governments are highly decentralized. Although a BOC serves as a county’s general governing body, it shares authority over many governmental functions with other elected county officials and other semi-autonomous boards and agencies. This shared authority gives rise to tensions, and sometimes outright conflict, between county commissioners and other elected officials and boards. And the statutory delineations of authority between and among the various officials and boards are not always clear, which only adds to the confusion.

On September 28, 2024, the federal government issued a major disaster declaration for Tropical Storm Helene (“Helene”) in the State of North Carolina (FEMA-4827-DR). This declaration made federal funding available to state, tribal, eligible local governments, and certain private non-profits … Read more

A little more than two weeks ago, on September 28, 2024, the federal government issued a major disaster declaration for Tropical Storm Helene (“Helene”) in the State of North Carolina (FEMA-4827-DR). This declaration made federal funding available to state, tribal, … Read more

A little more than two weeks ago, on September 28, 2024, the federal government issued a major disaster declaration for Tropical Storm Helene (“Helene”) in the State of North Carolina (FEMA-4827-DR). This declaration made federal funding available to state, tribal, … Read more

My prayers are with all affected by the devastation that Hurricane Helene inflicted on western North Carolina.  I know that tax issues are far down the list of concerns right now, but I’ve already begun to receive questions about how … Read more

My prayers are with all affected by the devastation that Hurricane Helene inflicted on western North Carolina. I know that tax issues are far down the list of concerns right now, but I’ve already begun to receive questions about how … Read more

Each local government and public authority is required to adopt an annual budget ordinance that recognizes estimated revenues, authorizes expenditures, and levies tax(es) for the forthcoming fiscal year. The Local Government Budget and Fiscal Control Act (LGBFCA), G.S. Ch. 159, Art. 3, requires, among other things, that the budget ordinance be balanced. A budget ordinance is balanced when “the sum of estimated net revenues and appropriated fund balances is equal to appropriations.” The law requires an exact balances; it permits neither a deficit nor a surplus. And G.S. 159-13 mandates that estimated revenues include “only those revenues reasonably expected to be realized in the budget year . . . .”

The North Carolina Court of Appeals recently issued an opinion regarding governmental immunity in Flomeh-Mawutor v. City of Winston-Salem. While the decision may not chart new territory, it offers a number of insights into local government immunity, including the nature … Read more