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.

Foreclosure can be an effective but potentially harsh tax collection tool for local governments.

Foreclosure can be an effective but potentially harsh tax collection tool for local governments.

A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager.  A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city building.  Must the office supply and hardware store charge and collect North Carolina sales taxes when completing these sales?  Yes, but North Carolina law entitles both the municipality and county to a refund of all sales taxes paid in connection with each purchase.

A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager.  A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city building.  Must the office supply and hardware store charge and collect North Carolina sales taxes when completing these sales?  Yes, but North Carolina law entitles both the municipality and county to a refund of all sales taxes paid in connection with each purchase.

Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human services board? Who has authority to hire and dismiss a county director of social services? When could a county face liability based on the actions of its social services board?

Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human services board? Who has authority to hire and dismiss a county director of social services? When could a county face liability based on the actions of its social services board?

As part of nationwide settlements (and bankruptcy resolutions) with major opioid manufacturers, distributors, and retailers, North Carolina local governments are expected to receive over $1.164 billion in funding over an 18-year period to address the ongoing impacts of the opioid epidemic in their communities (collectively “opioid settlement funds”).

As part of nationwide settlements (and bankruptcy resolutions) with major opioid manufacturers, distributors, and retailers, North Carolina local governments are expected to receive over $1.164 billion in funding over an 18-year period to address the ongoing impacts of the opioid epidemic in their communities (collectively “opioid settlement funds”).

We had a lively discussion with experts from the School and across the appraisal world during our recent webinar focusing on tax appraisers’ entry onto private property.  (If you missed the webinar, it will shortly be available for on-demand viewing here.)