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Author: School of Government ITD Applications Team

S.L. 2009-564 (SB 468) amends G.S. 153A-93, effective October 1, to permit counties to provide health insurance to retired county commissioners.  The new act takes care of a statutory problem that appeared to prohibit providing such a benefit, but there remains a constitutional problem if a county attempts to use the statute to initiate the benefit for commissioners who have already retired from the board.

S.L. 2009-564 (SB 468) amends G.S. 153A-93, effective October 1, to permit counties to provide health insurance to retired county commissioners.  The new act takes care of a statutory problem that appeared to prohibit providing such a benefit, but there remains a constitutional problem if a county attempts to use the statute to initiate the benefit for commissioners who have already retired from the board.

UPDATE August 2013: For more recent information on this topic, click here. Last week, I summarized the new electronic notice and public comment requirements on the imposition of, or increase in, certain fees and charges assessed by local governments, and (at least potentially) sanitary districts and water and sewer authorities, imposed by S.L. 2009-436 (SB 698).

UPDATE August 2013: For more recent information on this topic, click here. Last week, I summarized the new electronic notice and public comment requirements on the imposition of, or increase in, certain fees and charges assessed by local governments, and (at least potentially) sanitary districts and water and sewer authorities, imposed by S.L. 2009-436 (SB 698).

North Carolina auto dealers don’t pay property taxes on the thousands of new and used cars sitting in their lots awaiting buyers.  Walmart doesn’t pay property taxes on the massive amount of stuff for sale at its nearly 100 big-box stores sprinkled across the state.  Should North Carolina’s home builders get the same tax benefit for their growing inventories of unsold new homes?

North Carolina auto dealers don’t pay property taxes on the thousands of new and used cars sitting in their lots awaiting buyers.  Walmart doesn’t pay property taxes on the massive amount of stuff for sale at its nearly 100 big-box stores sprinkled across the state.  Should North Carolina’s home builders get the same tax benefit for their growing inventories of unsold new homes?