In rem foreclosure is becoming an increasingly popular remedy for enforcing local government liens on real property. The process is quicker and cheaper than traditional mortgage-style foreclosures and can be used for a variety of liens including property tax liens, nuisance abatement liens, minimum housing code enforcement demolition liens, and ambulance service liens.
In rem foreclosure is becoming an increasingly popular remedy for enforcing local government liens on real property. The process is quicker and cheaper than traditional mortgage-style foreclosures and can be used for a variety of liens including property tax liens, nuisance abatement liens, minimum housing code enforcement demolition liens, and ambulance service liens.
On May 18, 2016, the U.S. Department of Labor released the final rule raising the minimum salary an employee must make to be exempt from overtime and, by that act, making many more salaried employees eligible for overtime compensation. The rule may be found here. The changes to the old rule are few and not surprising as they closely track the proposed rule published last July.
On May 18, 2016, the U.S. Department of Labor released the final rule raising the minimum salary an employee must make to be exempt from overtime and, by that act, making many more salaried employees eligible for overtime compensation. The rule may be found here. The changes to the old rule are few and not surprising as they closely track the proposed rule published last July.
The property tax exclusion for inventory keeps getting bigger.
The property tax exclusion for inventory keeps getting bigger.
A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount each month toward those taxes. Local governments have no obligation to offer payment plans to taxpayers. In fact, you won’t find any mention of payment plans in the Machinery Act, that portion of the General Statutes that govern local property taxes.
A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount each month toward those taxes. Local governments have no obligation to offer payment plans to taxpayers. In fact, you won’t find any mention of payment plans in the Machinery Act, that portion of the General Statutes that govern local property taxes.
When property that should be taxed isn’t, a local government has two options. If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312. All other taxing errors must be resolved using retroactive bills issued under GS 105-394, the “immaterial irregularity” provision.
When property that should be taxed isn’t, a local government has two options. If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312. All other taxing errors must be resolved using retroactive bills issued under GS 105-394, the “immaterial irregularity” provision.