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
Collecting Other Taxes & Fees
Blog Post
Every year bills are filed with the North Carolina General Assembly to expand the reach of our state’s three residential property tax relief programs, the elderly/disabled homestead exclusion (GS 105-277.1), the circuit breaker exclusion (GS 105-277.1B), and the disabled veteran’s … Read more
Every year bills are filed with the North Carolina General Assembly to expand the reach of our state’s three residential property tax relief programs, the elderly/disabled homestead exclusion (GS 105-277.1), the circuit breaker exclusion (GS 105-277.1B), and the disabled veteran’s … Read more
Note: Updates regarding ongoing litigation are included at the bottom of this blog post. Overview On January 21, 2025, President Trump issued Executive Order 14173, entitled Ending Illegal Discrimination and Restoring Merit-Based Opportunity (the “EO”). The EO states that practices … Read more
What if I said there’s a process that, when regularly performed, provides the following benefits: (1) increased accuracy in financial reporting, (2) early fraud detection, and (3) less time spent preparing for the annual financial audit—would you believe me? It probably sounds too good to be true. But, luckily, it’s not. Such a process exists—it is the bank reconciliation process.
What are tariffs? Tariffs are taxes levied on imported goods and services. The most common form of tariffs is ad valorem (Latin for “to value”), which are levied as a percentage of the value of imported goods. Other forms of … Read more
The open meetings law requires all official meetings of public bodies to be open to the public. G.S. 143-318.10(a). However, government bodies can hold closed-door meetings, known as closed sessions, under certain limited circumstances. When in closed session, the public … Read more