I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up.  I wrote about this statute extensively here. While the provision can be extremely useful, its scope is murky at best. A recent opinion from the N.C.

I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up.  I wrote about this statute extensively here. While the provision can be extremely useful, its scope is murky at best. A recent opinion from the N.C.

Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the first payroll for the town’s newly-promoted finance officer, Connie Scientious. Connie has diligently reviewed the statutes that govern her work.

Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the first payroll for the town’s newly-promoted finance officer, Connie Scientious. Connie has diligently reviewed the statutes that govern her work.

Look at two interns. Tim is a twenty-year old college student majoring in accounting. He expresses interest in an internship with the city’s finance department over the summer. Chris, a high school athlete, applies for a position as an intern working in the city’s summer camp program. The city offers them the internships. Tim is offered a stipend of $2,500 for ten weeks of full-time work.

Look at two interns. Tim is a twenty-year old college student majoring in accounting. He expresses interest in an internship with the city’s finance department over the summer. Chris, a high school athlete, applies for a position as an intern working in the city’s summer camp program. The city offers them the internships. Tim is offered a stipend of $2,500 for ten weeks of full-time work.

In my last two posts, I described the new design-build and design-build bridging construction delivery methods authorized by the General Assembly during the 2013 legislative session.  This post completes our discussion of the new delivery methods by outlining the third method authorized in S.L. 2013-401/H857 – public-private partnerships (P3).

In my last two posts, I described the new design-build and design-build bridging construction delivery methods authorized by the General Assembly during the 2013 legislative session.  This post completes our discussion of the new delivery methods by outlining the third method authorized in S.L. 2013-401/H857 – public-private partnerships (P3).

It’s almost budget time again for local governments across North Carolina, and tax collectors need to be involved.  Collectors have the responsibility of estimating the property tax collection rate for the current fiscal year (2013-2014), which is the maximum collection rate a local government may use when budgeting property tax revenues for the coming fiscal year (2014-2015).  For more details, see this post.

It’s almost budget time again for local governments across North Carolina, and tax collectors need to be involved.  Collectors have the responsibility of estimating the property tax collection rate for the current fiscal year (2013-2014), which is the maximum collection rate a local government may use when budgeting property tax revenues for the coming fiscal year (2014-2015).  For more details, see this post.