Sheriff Andy Taylor holds a fundraiser to raise money for, and promote awareness of, his office’s drug abuse resistance education (D.A.R.E.) program. The office raises approximately $5,000 in cash and checks from the fundraiser (selling Aunt Bee’s famous pies) and Sheriff Taylor promptly deposits these funds into a bank account that he has opened at the Bank of Mayberry. The bank account is in the name of the sheriff’s office, and the sheriff and his deputy, Barney Fife, are the only individuals authorized to deposit or withdraw funds from the account.

Sheriff Andy Taylor holds a fundraiser to raise money for, and promote awareness of, his office’s drug abuse resistance education (D.A.R.E.) program. The office raises approximately $5,000 in cash and checks from the fundraiser (selling Aunt Bee’s famous pies) and Sheriff Taylor promptly deposits these funds into a bank account that he has opened at the Bank of Mayberry. The bank account is in the name of the sheriff’s office, and the sheriff and his deputy, Barney Fife, are the only individuals authorized to deposit or withdraw funds from the account.

In 1993, the North Carolina Supreme Court held that it did not violate public policy for a county to enter into a contingent fee contract with a private audit firm to assist the county tax assessor in discovering certain personal property subject to taxation. See In the Matter of The Appeal of Philip Morris U.S.A., 335 N.C. 227, 436 S.E.2d 828 (1993). (Under the terms of the contract, the county paid the audit firm 35 percent of the taxes owed on property the audit firm discovered, including any penalties.

In 1993, the North Carolina Supreme Court held that it did not violate public policy for a county to enter into a contingent fee contract with a private audit firm to assist the county tax assessor in discovering certain personal property subject to taxation. See In the Matter of The Appeal of Philip Morris U.S.A., 335 N.C. 227, 436 S.E.2d 828 (1993). (Under the terms of the contract, the county paid the audit firm 35 percent of the taxes owed on property the audit firm discovered, including any penalties.

Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process.

Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process.

[Today’s guest blogger is Adam Parker, UNC School of Government summer law clerk.]Let’s begin with an all-too-familiar hypothetical. In 2006, Carl Corporation incorporated a small business, Tar Heel Roofing Inc. Business went well for a few years. But when the Great Recession hit, Carl’s customers basically disappeared. After six months with no revenue Carl decided to get out of the roofing industry.

[Today’s guest blogger is Adam Parker, UNC School of Government summer law clerk.]Let’s begin with an all-too-familiar hypothetical. In 2006, Carl Corporation incorporated a small business, Tar Heel Roofing Inc. Business went well for a few years. But when the Great Recession hit, Carl’s customers basically disappeared. After six months with no revenue Carl decided to get out of the roofing industry.

It is quiz time again. Which of the following (if any) loan transactions are authorized under North Carolina general law? a.   A group of citizens has formed a softball league. The local league plans to host a large softball tournament as a fundraiser to support its activities. It lacks the resources to front the costs of the tournament, though. The citizens approach the city council for a $5,000 loan. They intend to repay the city from proceeds generated by the tournament. b.   A local ABC board wishes to make some capital improvements to one of its stores.

It is quiz time again. Which of the following (if any) loan transactions are authorized under North Carolina general law? a.   A group of citizens has formed a softball league. The local league plans to host a large softball tournament as a fundraiser to support its activities. It lacks the resources to front the costs of the tournament, though. The citizens approach the city council for a $5,000 loan. They intend to repay the city from proceeds generated by the tournament. b.   A local ABC board wishes to make some capital improvements to one of its stores.