The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes.  Today I analyze the opinion dealing with the denial of a property tax exemption application by Cabarrus County.

The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes.  Today I analyze the opinion dealing with the denial of a property tax exemption application by Cabarrus County.

[Update: In 2013 the Court of Appeals reversed its opinion in the Fayetteville case discussed below based on a related N.C. Supreme Court opinion.  See this blog post for more details.] The N.C. Court of Appeals celebrated tax day a few weeks later than the rest of us: on Tuesday, the judges released two interesting decisions involving local taxes.

[Update: In 2013 the Court of Appeals reversed its opinion in the Fayetteville case discussed below based on a related N.C. Supreme Court opinion.  See this blog post for more details.] The N.C. Court of Appeals celebrated tax day a few weeks later than the rest of us: on Tuesday, the judges released two interesting decisions involving local taxes.

In August 2011, the City of HighTech contracted with an external SaaS (software as a service) provider to host its e-mail system. The basic parameters of the contract require the SaaS provider to furnish e-mail service to all city employees and officials. City employees and officials access the e-mail system through a web-based portal from any computer or device with an internet connection. Each user may manage her e-mails by keeping them in her inbox or moving them to one or more file folders set up in the e-mail system.

In August 2011, the City of HighTech contracted with an external SaaS (software as a service) provider to host its e-mail system. The basic parameters of the contract require the SaaS provider to furnish e-mail service to all city employees and officials. City employees and officials access the e-mail system through a web-based portal from any computer or device with an internet connection. Each user may manage her e-mails by keeping them in her inbox or moving them to one or more file folders set up in the e-mail system.

It’s pop quiz time!  Is the following statement true or false? No one can buy real property in North Carolina without first paying all of the property taxes owed on the property. Answer: False. Well, not entirely false.  But not entirely true, either. Here’s why: G.S.

It’s pop quiz time!  Is the following statement true or false? No one can buy real property in North Carolina without first paying all of the property taxes owed on the property. Answer: False. Well, not entirely false.  But not entirely true, either. Here’s why: G.S.

Here is a question that came to me from a North Carolina public employer not too long ago.  An employee regularly includes “Put Your Faith in the Lord” as part of his closing on emails, whether the emails are to fellow employees, friends, or citizens.  Should the unit of government direct the employee to stop the practice?  May it direct the employee to stop? When a public employer restricts an employee’s expression of religious sentiments, there are many legal considerations at play.  The complexity of the analysis stumps the courts.

Here is a question that came to me from a North Carolina public employer not too long ago.  An employee regularly includes “Put Your Faith in the Lord” as part of his closing on emails, whether the emails are to fellow employees, friends, or citizens.  Should the unit of government direct the employee to stop the practice?  May it direct the employee to stop? When a public employer restricts an employee’s expression of religious sentiments, there are many legal considerations at play.  The complexity of the analysis stumps the courts.