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.
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 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 Use Requirements
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
North Carolina local governments and public authorities (collectively “local units”) are subject to oversight by the State in various ways. The Local Government Commission monitors the fiscal health of all local units, sets rules for financial management and audit compliance, and has the authority to impose additional interventions under certain circumstances. Other state agencies set rules and provide compliance and performance oversight of particular local units, often related to State grants or other funding.
As the 2023 Legislative Session continues, many session laws that amend child welfare statutes, including abuse, neglect, dependency; termination of parental rights (TPR); adoption of a minor; and foster care licensing became effective on various dates. Some of these changes are significant. Some session laws focus on specific statutory changes involving an individual juvenile or family; other session laws make changes to state systems.Continue Reading >>
Right now, employees must earn at least $684 each week ($35,568 annually) before they may be exempt from overtime. But you may have noticed headlines saying that the U.S. Department of Labor (US DOL) is raising the minimum salary for overtime exemption to $1,059 per week ($55,068 per year) – an increase of almost $20,000! Can that be true? Indeed, it is. US DOL proposed this change, and several others, to the Fair Labor Standards Act (FLSA) overtime regulations on August 30, 2023.
Right now, employees must earn at least $684 each week ($35,568 annually) before they may be exempt from overtime. But you may have noticed headlines saying that the U.S. Department of Labor (US DOL) is raising the minimum salary for overtime exemption to $1,059 per week ($55,068 per year) – an increase of almost $20,000! Can that be true? Indeed, it is. US DOL proposed this change, and several others, to the Fair Labor Standards Act (FLSA) overtime regulations on August 30, 2023.
North Carolina suffers from a lack of affordable housing options for low and moderate income households. And as my colleague Tyler Mulligan has noted, the public sector cannot be expected to solve this problem without private sector capital and expertise.