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 of economic development activities, the pleading requirements for waiver of immunity, and the applicability of contract law principles. 

Revolution Mill, a historic mill in Greensboro, has been rehabilitated as a lively mixed-use campus of offices, residences, restaurants, and event spaces. Revolution Mill also sits across the flood-prone North Buffalo Creek. Most days the creek flows calmly and delightfully … Read more

Revolution Mill, a historic mill in Greensboro, has been rehabilitated as a lively mixed-use campus of offices, residences, restaurants, and event spaces. Revolution Mill also sits across the flood-prone North Buffalo Creek. Most days the creek flows calmly and delightfully through the campus. With enough rain, however, the creek brings floodwaters. When it does, property managers must install temporary flood walls and move tenant cars from low-lying parking areas.

Refund and release questions are the most popular and most difficult questions I receive from North Carolina tax officials.  Rarely do these questions have easy answers. For the basics on refunds and releases under GS 105-381, please see this blog … Read more

Refund and release questions are the most popular and most difficult questions I receive from North Carolina tax officials.  Rarely do these questions have easy answers.

In 2013, the Office of Management and Budget (OMB) released the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), which consolidated and streamlined the various federal policies governing the award and administration of federal … Read more

In 2013, the Office of Management and Budget (OMB) released the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), which consolidated and streamlined the various federal policies governing the award and administration of federal financial assistance (i.e., federal grants) into a single title of the Code of Federal Regulations: 2 C.F.R. Part 200. The Uniform Guidance is revised and updated every five years to clarify the existing requirements and meet changing needs.

As a child of the 80’s, questions about the Machinery Act’s treatment of burial grounds immediately bring to mind the classic horror movie Poltergeist. (TL;DR for younger readers: don’t buy a house built on an old cemetery.)  I don’t have … Read more

As a child of the 80’s, questions about the Machinery Act’s treatment of burial grounds immediately bring to mind the classic horror movie Poltergeist. (TL;DR for younger readers: don’t buy a house built on an old cemetery.)  I don’t have … Read more

As a child of the 80’s, questions about the Machinery Act’s treatment of burial grounds immediately bring to mind the classic horror movie Poltergeist. (TL;DR for younger readers: don’t buy a house built on an old cemetery.)  I don’t have any great ideas about how to deal with malevolent ghosts. But I do have thoughts on how to apply the revised exemption for private burial property that took effect starting with the 2022 tax year.