When a state transportation project requires the relocation of water or sewer lines, the cost of moving that infrastructure often falls on the local government that owns it. These expenses, known as nonbetterment costs, can be significant, especially for smaller … Read more

Effective July 1, 2025, Session Law 2025-8 (HB 50) amends G.S. 143-166.42, which governs the Law Enforcement Special Separation Allowance (LESSA) for local law enforcement officers. While the core structure of the LESSA remains unchanged, the new law introduces an alternative benefit … Read more

In 2012, state law changed to allow more North Carolina counties to create consolidated human services agencies and have direct county commissioner governance of health departments and departments of social services. Since that change, many people have expressed confusion over …

“The Machinery Act is a labyrinthine compilation of statutes that requires careful interpretation.” So observed the North Carolina Court of Appeals in a recent decision (In re: Appeal of Trade Land Company, LLC).  All of us working in the property … Read more

Since the lifting of the COVID state of emergency, local governments have consistently asked about conducting remote meetings. The Court of Appeals ruled on an aspect of remote meetings in State of North Carolina ex rel. Cannon v. Anson County. … Read more

The death of a utility customer presents a unique set of legal and practical challenges for local government utilities. Because utility service is based on a contract between the utility and the customer, that contract ends when the customer dies—leaving … Read more

North Carolina law authorizes an annual refund of state and local sales and use taxes paid by counties, municipalities, and certain other governmental entities on their direct purchases of tangible personal property and services. See G.S. 105-164.14; G.S. 105-467(b). Taxes paid by contractors on … Read more

Many of you have had this experience: an employee who fails a drug test by testing positive for marijuana protests that they have never smoked weed or consumed an edible. What they have done, however, is take CBD or another … Read more

Updated May 21, 2025 to reflect recent NC Court of Appeals decision in Adams Homes AEC, LLC v. Stanly County, COA24-924 (May 21, 2025). Water and wastewater services play a vital role in helping communities grow and thrive. When these … Read more

Many thanks to Greg Allison, Sharon Edmundson, and Lee Carter for their invaluable input on this post. In the aftermath of a disaster, local governments often struggle with the financial burden of paying for the recovery and continuing normal operations. … Read more