Article IX, section 7 of the State Constitution directs that the clear proceeds of all fines and penalties collected for “any breach of the penal laws of the State” be given to the public schools.  Cities have been avoiding this direction by decriminalizing violations of their ordinances, but some city attorneys have been concerned that the Court of Appeals put an end to this practice in its decision in Shavitz v. City of High Point, 177 N.C.App.

Article IX, section 7 of the State Constitution directs that the clear proceeds of all fines and penalties collected for “any breach of the penal laws of the State” be given to the public schools.  Cities have been avoiding this direction by decriminalizing violations of their ordinances, but some city attorneys have been concerned that the Court of Appeals put an end to this practice in its decision in Shavitz v. City of High Point, 177 N.C.App.

As I mentioned in my post last week, the Grants Management Common Rule (which applies to all federal grants) requires entities that receive federal grants to establish a “code of conduct.”  This post will address what the Rule says about what the code of conduct must include.

As I mentioned in my post last week, the Grants Management Common Rule (which applies to all federal grants) requires entities that receive federal grants to establish a “code of conduct.”  This post will address what the Rule says about what the code of conduct must include.

Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A.  The property is valued at $25,000 and the county holds a tax lien of $4,000, so at first glance a foreclosure action looks promising.  But then the tax collector lets you know that her staff did a quick title search and learned that the local bank has a $10,000 mortgage on Parcel A. What’s more, two years ago the I.R.S. recorded a $30,000 lien for unpaid federal income taxes, and just last week the N.C.

Assume you are a county attorney who gets a call from the tax collector asking your advice on whether the tax office should start foreclosure proceedings on Parcel A.  The property is valued at $25,000 and the county holds a tax lien of $4,000, so at first glance a foreclosure action looks promising.  But then the tax collector lets you know that her staff did a quick title search and learned that the local bank has a $10,000 mortgage on Parcel A. What’s more, two years ago the I.R.S. recorded a $30,000 lien for unpaid federal income taxes, and just last week the N.C.

One news outlet reported that in exchange for constructing a data center in North Carolina, Apple Inc. will be reimbursed by North Carolina local governments for “50 percent of tax revenue on real estate property — buildings and land — and 85 percent of tax revenue on business property — computers and other equipment — for the next 10 years.” How do we determine whether this is an improper tax exemption or a valid incentive?

One news outlet reported that in exchange for constructing a data center in North Carolina, Apple Inc. will be reimbursed by North Carolina local governments for “50 percent of tax revenue on real estate property — buildings and land — and 85 percent of tax revenue on business property — computers and other equipment — for the next 10 years.” How do we determine whether this is an improper tax exemption or a valid incentive?

Many local government officials, reticent to increase their unit’s property tax or other tax rates, look to alternative revenue sources to support general government services and activities. One potential source of revenue is that generated from the fees and charges assessed on “customers” of a unit’s public enterprise services (such as water, sewer, solid waste, electric, natural gas, or stormwater services).

Many local government officials, reticent to increase their unit’s property tax or other tax rates, look to alternative revenue sources to support general government services and activities. One potential source of revenue is that generated from the fees and charges assessed on “customers” of a unit’s public enterprise services (such as water, sewer, solid waste, electric, natural gas, or stormwater services).