Category Archives: Uncategorized

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

The General Assembly recently enacted S.L. 2011-72, which authorizes certain municipalities to establish one or more municipal service districts to fund costs related to the conversion of private residential streets to public streets, subject to several prerequisites and restrictions.

The General Assembly recently enacted S.L. 2011-72, which authorizes certain municipalities to establish one or more municipal service districts to fund costs related to the conversion of private residential streets to public streets, subject to several prerequisites and restrictions.

The 2011 Session of the North Carolina General is in full swing, and several bills are pending that propose changes to state purchasing and contracting laws and grant purchasing and contracting flexibility for some local governments.  It is impossible to predict what the ultimate fate of these bills will be

The 2011 Session of the North Carolina General is in full swing, and several bills are pending that propose changes to state purchasing and contracting laws and grant purchasing and contracting flexibility for some local governments.  It is impossible to predict what the ultimate fate of these bills will be

As I detailed in a previous post, North Carolina counties are authorized to establish two different types of special tax districts to fund fire services in both their unincorporated and incorporated areas (subject to certain conditions and procedural requirements, of course). Counties also have broad authority to establish fire insurance districts. This post briefly examines the purpose and function of fire insurance districts and discusses their relationship with fire tax districts.

As I detailed in a previous post, North Carolina counties are authorized to establish two different types of special tax districts to fund fire services in both their unincorporated and incorporated areas (subject to certain conditions and procedural requirements, of course). Counties also have broad authority to establish fire insurance districts. This post briefly examines the purpose and function of fire insurance districts and discusses their relationship with fire tax districts.

[Update: In 2013 the federal government issued new regulations concerning this issue.  See this blog post for more details.] Remember those new federal regulations concerning the attachment and garnishment of bank accounts that contain exempt federal benefits? As I blogged earlier, the regulations took effect on May 1.

[Update: In 2013 the federal government issued new regulations concerning this issue.  See this blog post for more details.] Remember those new federal regulations concerning the attachment and garnishment of bank accounts that contain exempt federal benefits? As I blogged earlier, the regulations took effect on May 1.

Local governments are always looking for creative ways to collect their taxes.  While the pillory pictured here would be pretty darn effective, I can’t recommend it on legal or moral grounds.  But plenty of more acceptable options exist