Tis the season for cities and counties to start mailing their 2015-2016 property tax bills. This annual event raises a very basic question: exactly what must and may be included on a property tax bill? Surprisingly, the Machinery Act provides detailed guidance about almost every aspect of the property tax process except property tax bills.  This lack of guidance means local governments can decide for themselves about the timing, form, and content of their property tax bills.

Tis the season for cities and counties to start mailing their 2015-2016 property tax bills. This annual event raises a very basic question: exactly what must and may be included on a property tax bill? Surprisingly, the Machinery Act provides detailed guidance about almost every aspect of the property tax process except property tax bills.  This lack of guidance means local governments can decide for themselves about the timing, form, and content of their property tax bills.

Tax fans, I know you’ve been eagerly anticipating the sequel to my last post, which ended in a thrilling cliff-hanger: What must we do with sale proceeds and outstanding taxes after a local government sells property it purchased at a tax foreclosure sale? Your wait is over! Read on to learn the stunning conclusion . . .

Tax fans, I know you’ve been eagerly anticipating the sequel to my last post, which ended in a thrilling cliff-hanger: What must we do with sale proceeds and outstanding taxes after a local government sells property it purchased at a tax foreclosure sale? Your wait is over! Read on to learn the stunning conclusion . . .

In June 2015, the U.S. Supreme Court, in King v. Burwell, upheld the lawfulness of the way the Affordable Care Act works in North Carolina and the 33 other states where the federal government, rather than the state, runs the health insurance exchanges. As a result, the ACA’s employer mandate is still effective.

In June 2015, the U.S. Supreme Court, in King v. Burwell, upheld the lawfulness of the way the Affordable Care Act works in North Carolina and the 33 other states where the federal government, rather than the state, runs the health insurance exchanges. As a result, the ACA’s employer mandate is still effective.

Here’s something to shake you out of a nice summer nap: it is virtually certain that beginning in 2016, local governments will have to pay time-and-one-half overtime premium pay to some employees who now earn a straight salary regardless of how many extra hours they work. If a proposed new federal rule goes into effect – as it likely will – nobody paid less than $50,440 will be exempt from the overtime requirement of the federal Fair Labor Standards Act (FLSA).

Here’s something to shake you out of a nice summer nap: it is virtually certain that beginning in 2016, local governments will have to pay time-and-one-half overtime premium pay to some employees who now earn a straight salary regardless of how many extra hours they work. If a proposed new federal rule goes into effect – as it likely will – nobody paid less than $50,440 will be exempt from the overtime requirement of the federal Fair Labor Standards Act (FLSA).

Dale Linquent is a resident of Carolina Village. He has lived in three different apartments in as many years and each time has left an outstanding utility balance on his account. This year the village board adopted a new water ordinance specifying that an applicant will not be able to open a new account with the utility if he/she owes any outstanding delinquencies on a water account.

Dale Linquent is a resident of Carolina Village. He has lived in three different apartments in as many years and each time has left an outstanding utility balance on his account. This year the village board adopted a new water ordinance specifying that an applicant will not be able to open a new account with the utility if he/she owes any outstanding delinquencies on a water account.