As discussed in a prior post, Session Law 2015-277 requires North Carolina local governments to issue notice and hold a public hearing prior to approval of any appropriation for economic development pursuant to North Carolina General Statutes Chapter 158, Article 1, “Th

As discussed in a prior post, Session Law 2015-277 requires North Carolina local governments to issue notice and hold a public hearing prior to approval of any appropriation for economic development pursuant to North Carolina General Statutes Chapter 158, Article 1, “Th

It is common practice for North Carolina local government utilities to require an applicant for utility service to furnish government-issued photo identification. Officials cite the need to protect the integrity of utility operations as justification for the requirement, arguing that it guards against identity theft and protects the utility from (at least some) billing and collections problems.

It is common practice for North Carolina local government utilities to require an applicant for utility service to furnish government-issued photo identification. Officials cite the need to protect the integrity of utility operations as justification for the requirement, arguing that it guards against identity theft and protects the utility from (at least some) billing and collections problems.

The in rem property tax foreclosure process under G.S. 105-375 has recently come under criticism from some title insurance companies and attorneys.

The in rem property tax foreclosure process under G.S. 105-375 has recently come under criticism from some title insurance companies and attorneys.

Few things cause more headaches for property tax offices than heir property.  When a taxpayer dies owning real property, listing, exemption eligibility, billing, and enforced collection questions suddenly become very difficult to resolve.The traditional approach to resolving these questions is for the tax office to wait until a court administers the dead taxpayer’s estate and identifies the parties who are the rightful new owners of that taxpayer’s property. But that might take years, or it might never happen.

Few things cause more headaches for property tax offices than heir property.  When a taxpayer dies owning real property, listing, exemption eligibility, billing, and enforced collection questions suddenly become very difficult to resolve.The traditional approach to resolving these questions is for the tax office to wait until a court administers the dead taxpayer’s estate and identifies the parties who are the rightful new owners of that taxpayer’s property. But that might take years, or it might never happen.

A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S. 20-97(b). A municipality’s governing board may levy the tax in the unit’s annual budget ordinance.

A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S. 20-97(b). A municipality’s governing board may levy the tax in the unit’s annual budget ordinance.