An email to the town clerk requests electronic copies of the job descriptions for all town positions that are currently filled, and a list of all current town employee salaries. It asks for a response by return email. The email address is “guess who” @gmail.com and there is no other identifying information in the request. The town has a standard form it requires for public records requests, including an on-line version. The sender refuses to complete the form and claims that it’s illegal for the town to require it.
After a contentious and stressful budget season, Carolina County’s governing board adopts its annual budget ordinance on June 13, 2011. The budget reflects tough decisions by the board about how to allocate limited resources among competing priorities.
After a contentious and stressful budget season, Carolina County’s governing board adopts its annual budget ordinance on June 13, 2011. The budget reflects tough decisions by the board about how to allocate limited resources among competing priorities.
Given the dire economic news of late, it’s no surprise that the General Assembly and local governments are trying to get creative with local property taxes. Consider the suggestion from one county to levy a more progressive property tax, with one rate for real property valued less than $1,000,000 and a much higher rate for more valuable properties. How about a property tax exclusion available only in larger counties that might more easily absorb the reduction in tax revenues?
Given the dire economic news of late, it’s no surprise that the General Assembly and local governments are trying to get creative with local property taxes. Consider the suggestion from one county to levy a more progressive property tax, with one rate for real property valued less than $1,000,000 and a much higher rate for more valuable properties. How about a property tax exclusion available only in larger counties that might more easily absorb the reduction in tax revenues?
Quick Quiz: Which of the following constitutes an installment finance agreement under North Carolina law? 1. The Village of BlueSky purchases a fire truck for $350,000. To pay for the truck, the town enters into a financing agreement with a local bank. The financing contract extends for a period of five years, at 4.2% interest. The town pays for and takes title to the truck, but grants the bank a security interest in the truck until the loan is repaid in full. 2. Hazy County enters into a contract to build a new sheriff department annex. The total cost is $9 million.
Quick Quiz: Which of the following constitutes an installment finance agreement under North Carolina law? 1. The Village of BlueSky purchases a fire truck for $350,000. To pay for the truck, the town enters into a financing agreement with a local bank. The financing contract extends for a period of five years, at 4.2% interest. The town pays for and takes title to the truck, but grants the bank a security interest in the truck until the loan is repaid in full. 2. Hazy County enters into a contract to build a new sheriff department annex. The total cost is $9 million.
A city contracts with a private company to collect solid waste within the city. If not for this contract, city employees would carry out this function. The only connection between the city and the company is the contract. It’s a small company and the contract accounts for a significant portion of its revenue. Is the private company subject to the public records law, the open meetings law, or other transparency requirements that apply to public agencies? The answer is clearly: no. The same city contracts with a nonprofit organization that promotes arts in the community.
A city contracts with a private company to collect solid waste within the city. If not for this contract, city employees would carry out this function. The only connection between the city and the company is the contract. It’s a small company and the contract accounts for a significant portion of its revenue. Is the private company subject to the public records law, the open meetings law, or other transparency requirements that apply to public agencies? The answer is clearly: no. The same city contracts with a nonprofit organization that promotes arts in the community.
Tax Collection in Special Tax Districts
Blog Post
When local governments wish to fund additional services for portions of their jurisdictions beyond those provided elsewhere, they can turn to special tax districts to raise the needed revenue. My finance expert colleague Kara Millonzi recently offered two excellent posts describing the purposes and mechanics of county fire districts and local government special service districts. Today’s post focuses of some unique tax collection issues that can arise in these di