Despite rumors to the contrary, tax collectors are human. Sometimes they make mistakes. Can those mistakes ever bind the taxing unit and eliminate a tax obligation?

Despite rumors to the contrary, tax collectors are human. Sometimes they make mistakes. Can those mistakes ever bind the taxing unit and eliminate a tax obligation?

Responding to requests for public information is an important and time-consuming aspect of the jobs of many local government officials and employees. While some requests are straight-forward, others require analysis and interpretation of the public records law, including its many exceptions. This post provides a basic framework that may be helpful in developing responses to public records requests.

Responding to requests for public information is an important and time-consuming aspect of the jobs of many local government officials and employees. While some requests are straight-forward, others require analysis and interpretation of the public records law, including its many exceptions. This post provides a basic framework that may be helpful in developing responses to public records requests.

UPDATE August 2013: The authority to levy the local land transfer tax discussed in this post was repealed by the General Assembly in 2011. The legislature also made changes to the effective date of a new Article 46 local sales and use tax. The Article 46 tax becomes effective on the “first day of a calendar quarter, as set by the board of county commissioners in the resolution levying the tax.

UPDATE August 2013: The authority to levy the local land transfer tax discussed in this post was repealed by the General Assembly in 2011. The legislature also made changes to the effective date of a new Article 46 local sales and use tax. The Article 46 tax becomes effective on the “first day of a calendar quarter, as set by the board of county commissioners in the resolution levying the tax.

Your public works department is planning to construct a new waste water collection system, and, in a meeting with your engineer, you learn that a piece of equipment she plans to include in the bid specifications is a proprietary piece of equipment manufactured by only one company, No-Stink, Inc.  She tells you that this particular brand of equipment will greatly improve the function of the collection system. Specifying one brand of equipment doesn’t seem right to you, though.  So what do you do?

Your public works department is planning to construct a new waste water collection system, and, in a meeting with your engineer, you learn that a piece of equipment she plans to include in the bid specifications is a proprietary piece of equipment manufactured by only one company, No-Stink, Inc.  She tells you that this particular brand of equipment will greatly improve the function of the collection system. Specifying one brand of equipment doesn’t seem right to you, though.  So what do you do?

More than a few local government taxes, fees, and costs can be collected using some or all of the remedies available for the collection of property taxes.  As I’ve blogged before, property taxes can be waived or refunded only in very limited circumstances. Do these same stringent waiver and refund rules apply to those taxes, fees and costs that can be collected using property tax remedies?  I don’t think so, meaning there may be room for creativity by local governments in this area.

More than a few local government taxes, fees, and costs can be collected using some or all of the remedies available for the collection of property taxes.  As I’ve blogged before, property taxes can be waived or refunded only in very limited circumstances. Do these same stringent waiver and refund rules apply to those taxes, fees and costs that can be collected using property tax remedies?  I don’t think so, meaning there may be room for creativity by local governments in this area.