On July 1, 2009, Carolina County had outstanding general obligation (G.O.) indebtedness of $32.2 million, revenue bond indebtedness of $7.1 million, and installment-purchase debt totaling $1.5 million. The county used its G.O. bond revenues to fund a new recreation facility and a new police department. It issued the revenue bonds to finance a major water system upgrade. And, the county used its installment-purchase financing to purchase several vehicles and other equipment, as well as to fund the renovation and expansion of some of its existing infrastructure.

On July 1, 2009, Carolina County had outstanding general obligation (G.O.) indebtedness of $32.2 million, revenue bond indebtedness of $7.1 million, and installment-purchase debt totaling $1.5 million. The county used its G.O. bond revenues to fund a new recreation facility and a new police department. It issued the revenue bonds to finance a major water system upgrade. And, the county used its installment-purchase financing to purchase several vehicles and other equipment, as well as to fund the renovation and expansion of some of its existing infrastructure.

What happens when the open meetings requirement clashes with the obligation to keep taxpayer income information confidential? This conflict most commonly involves county boards of equalization and review, but the issue could easily arise at the city level as well with privilege license taxes or occupancy taxes. 

What happens when the open meetings requirement clashes with the obligation to keep taxpayer income information confidential? This conflict most commonly involves county boards of equalization and review, but the issue could easily arise at the city level as well with privilege license taxes or occupancy taxes. 

This is the fourth installment of a series of posts discussing the efforts of the City Council of Emerald City, North Carolina, to support its local businesses by adopting a local preference policy.  (You can find the earlier installments here, here, and here.)  In the last post, City Attorney Tin Man gave t

This is the fourth installment of a series of posts discussing the efforts of the City Council of Emerald City, North Carolina, to support its local businesses by adopting a local preference policy.  (You can find the earlier installments here, here, and here.)  In the last post, City Attorney Tin Man gave t

As I have described in several earlier posts (links to these are listed at the end of this post), the legislature’s 2010 amendments to the personnel privacy statutes affecting most North Carolina public employers raised many questions. Several state and local agencies, including the Office of State Personnel, asked the State Attorney General for opinions on these questions.

As I have described in several earlier posts (links to these are listed at the end of this post), the legislature’s 2010 amendments to the personnel privacy statutes affecting most North Carolina public employers raised many questions. Several state and local agencies, including the Office of State Personnel, asked the State Attorney General for opinions on these questions.

Utility Jones arrives for work as a water and sewer utility fee collection agent for a local government. He is met at the door by an irate customer, Dell Linquent, who claims that her water was shut off illegally the day before. Utility checks Dell’s account records and discovers that her water account is 35 days overdue. Utility confirms with Dell that she received both the original bill and a second notice warning that, according to the unit’s utility management ordinance, service would be disconnected 30 days after the bill became due if it was not paid in full.

Utility Jones arrives for work as a water and sewer utility fee collection agent for a local government. He is met at the door by an irate customer, Dell Linquent, who claims that her water was shut off illegally the day before. Utility checks Dell’s account records and discovers that her water account is 35 days overdue. Utility confirms with Dell that she received both the original bill and a second notice warning that, according to the unit’s utility management ordinance, service would be disconnected 30 days after the bill became due if it was not paid in full.