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[UPDATE:  This post was edited in late August 2014 to reflect the General Assembly’s ratification of S734, which among other actions permits non-attorneys to represent business entities before the Property Tax Commission.] The county board of equalization and review, often called “the board of E&R,” is the first stop for a taxpayer who cannot resolve a dispute with the county assessor over a property tax assessment or exemption.   The Machinery Act defines the authority and jurisdiction o

An impact fee is a charge on new development to pay for the construction or expansion of off-site capital improvements that are necessitated by and/or benefit the new development. A local government typically assesses impact fees as part of its development approval process. Paying the fees is often a condition of receiving a building permit or certificate of occupancy. North Carolina local governments have specific statutory authority to require subdivision developers to pay fees in lieu for certain road and recreational land infrastructure projects that benefit the new development.

An impact fee is a charge on new development to pay for the construction or expansion of off-site capital improvements that are necessitated by and/or benefit the new development. A local government typically assesses impact fees as part of its development approval process. Paying the fees is often a condition of receiving a building permit or certificate of occupancy. North Carolina local governments have specific statutory authority to require subdivision developers to pay fees in lieu for certain road and recreational land infrastructure projects that benefit the new development.

Since 1995, local governments have had express statutory authorization to prequalify bidders for public construction contracts under G.S. 143-135.8. If you look to this statute for guidance on the criteria or process to be used for prequalifying bidders, you will find the following: “Bidders may be prequalified for any public construction project.” That’s it? That’s it.

Since 1995, local governments have had express statutory authorization to prequalify bidders for public construction contracts under G.S. 143-135.8. If you look to this statute for guidance on the criteria or process to be used for prequalifying bidders, you will find the following: “Bidders may be prequalified for any public construction project.” That’s it? That’s it.

If you could change one provision in the Machinery Act, which would it be?  Near the top of my list would be standardizing the deadline for property tax appeals to county boards of equalization and review (“BOERs”).

If you could change one provision in the Machinery Act, which would it be?  Near the top of my list would be standardizing the deadline for property tax appeals to county boards of equalization and review (“BOERs”).

In previous blog posts, I discussed the executive and administrative exemptions to the Fair Labor Standards Act rule that an employee is entitled to overtime pay after working 40 hours in a week. When an exemption applies, the position is said to be “exempt” and the employee is not entitled to overtime pay even at 60 or 80 hours worked in a week. Whether a position is exempt under the executive duties test or the administrative duties test, it must satisfy the following requirements:

In previous blog posts, I discussed the executive and administrative exemptions to the Fair Labor Standards Act rule that an employee is entitled to overtime pay after working 40 hours in a week. When an exemption applies, the position is said to be “exempt” and the employee is not entitled to overtime pay even at 60 or 80 hours worked in a week. Whether a position is exempt under the executive duties test or the administrative duties test, it must satisfy the following requirements:

Each North Carolina local government and public authority (local unit) must adopt an annual balanced budget ordinance. G.S. 159-8. The Local Government Budget and Fiscal Control Act, G.S. Ch. 159, Art. 3 (LGBFCA), provides a basic framework for the preparation and enactment of the budget ordinance.