Property tax exemptions all begin with the question of ownership.  Only certain types of property owners may qualify for a property tax exemption—governments, educational institutions, and religious congregations, to name a few.  If the property is not owned by a qualifying owner, the property cannot qualify for an exemption even if it is used for an exempt purpose. Consider a building used for worship services by a religious congregation.  That building would be exempt under G.S.

Property tax exemptions all begin with the question of ownership.  Only certain types of property owners may qualify for a property tax exemption—governments, educational institutions, and religious congregations, to name a few.  If the property is not owned by a qualifying owner, the property cannot qualify for an exemption even if it is used for an exempt purpose. Consider a building used for worship services by a religious congregation.  That building would be exempt under G.S.

North Carolina statutes protect most public employee information from public access. Public employees have the right to inspect almost all of the information in the files their employers maintain about them. The statutes do, however, carve a few types of information that the employer “need not” disclose to the employee or any other person. A recent court of appeals opinion clarifies the meaning of one of those types of extra-confidential information. In Wind v.

North Carolina statutes protect most public employee information from public access. Public employees have the right to inspect almost all of the information in the files their employers maintain about them. The statutes do, however, carve a few types of information that the employer “need not” disclose to the employee or any other person. A recent court of appeals opinion clarifies the meaning of one of those types of extra-confidential information. In Wind v.

Earlier this week a city official asked this interesting question, “Can we refuse to allow residents who have not paid their property taxes to use city recreational facilities?”  The city that raised the question operates a recreation center with a swimming pool and exercise equipment for which it charges residents a small membership fee.  The city wanted to deny residents who owed delinquent taxes from becoming members and using the center.

Earlier this week a city official asked this interesting question, “Can we refuse to allow residents who have not paid their property taxes to use city recreational facilities?”  The city that raised the question operates a recreation center with a swimming pool and exercise equipment for which it charges residents a small membership fee.  The city wanted to deny residents who owed delinquent taxes from becoming members and using the center.

The Fair Labor Standards Act (FLSA) requires all employers to pay employees time-and-one-half their regular rate of pay for all hours over 40 that employees work in a given week, unless an employee satisfies the FLSA’s salary basis test and one of either the executive, administrative or professional duties tests.

The Fair Labor Standards Act (FLSA) requires all employers to pay employees time-and-one-half their regular rate of pay for all hours over 40 that employees work in a given week, unless an employee satisfies the FLSA’s salary basis test and one of either the executive, administrative or professional duties tests.

Which of these appraisal errors justifies a property tax refund? 1.  Taxpayer is taxed for property that did not have a taxable situs in the jurisdiction. 2.  Taxpayer is taxed for a house that burned the prior December. 3.  Taxpayer has vacant land but is taxed for the land plus a house. 4.  Taxpayer has an unfinished attic but was taxed for a finished attic.  Finish was never verified by appraiser. 5.

Which of these appraisal errors justifies a property tax refund? 1.  Taxpayer is taxed for property that did not have a taxable situs in the jurisdiction. 2.  Taxpayer is taxed for a house that burned the prior December. 3.  Taxpayer has vacant land but is taxed for the land plus a house. 4.  Taxpayer has an unfinished attic but was taxed for a finished attic.  Finish was never verified by appraiser. 5.