Finance & Tax « Coates' Canons

» Finance & Tax

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LIHWAP Participation and Disclosure of Public Enterprise Billing Information

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Should North Carolina Bet Big on Sports Gambling?

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Analyzing Property Tax Appeals for Systemic Bias

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American Rescue Plan Act: Aid for Small Businesses and Nonprofits with ARP/CLFRF

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Property Taxes and Annexations

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American Rescue Plan Act of 2021 (ARP): Local Government Expenditures of ARP funds for General Government Purposes

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American Rescue Plan Act of 2021 (ARP): Accepting Funds, Budgeting & Cash Management

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American Rescue Plan: Local Government Funding for Affordable Housing Development

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We Don’t Prorate in Our State (Well, Sometimes We Do)

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American Rescue Plan Act of 2021: Funding Updates for NC Local Governments

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Raising the Federal Micro-Purchase Threshold: Self-Certification for Units of Local Government in North Carolina

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Assessing and Collecting System Development Fees (SDFs): It’s All About the Timing

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American Rescue Plan Act of 2021: Local Government Authority to Expend their Allocations

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Revenue-Neutral Rate Calculations for Multi-County Municipalities

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Correcting Taxpayer Mistakes

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TDAs Eligible for PPPs

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Tax Tips for a Resurgent Real Estate Market

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Changing Property Tax Values in a Pandemic

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Systemic Bias and Property Taxes

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IRS Issues Guidance on the Employee Social Security Tax Deferral

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Local government support for small business recovery and reopening

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Now What? Utility Billing and Collections Post Executive Orders 124/142

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Slightly Modified Daily Deposit Requirement During COVID-19

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How Interim Budgets Might Impact Tax Collections

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Using Federal Coronavirus Relief Funds for Small Business Support

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S.L. 2020-3 (SB 704) Makes (Limited) Changes to Budget Process

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Local Government Utility Reporting Requirement Modifications Under EO 124

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Governor’s EO 124 Prohibits Local Government Utility Disconnections and Late Fees and Mandates New Reporting Requirements

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Taxes, Reappraisals, and Budgets in the COVID-19 Era

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Local Government Emergency Loans for Small Businesses: Contracting with Financial Institutions for Loan Administration

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Taxes in Troubling Times

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Water Disconnections During the COVID-19 Outbreak

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Court Prohibits Correction of Appraisal Errors

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The Impact of a Property Tax Appellate Decision

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Notice and Hearing Requirements for Economic Development Appropriations

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Gentrification and Property Tax Relief

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Interest(ing) Questions

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Construction in Progress and Property Tax Exemptions

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The Charitable Hospital Exemption

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Interlocal Agreements for Property Tax Collection

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Is My Couch Taxable? Personal Property Taxes and Short-Term Rentals

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Non-Profits, Commercial Activity, and Property Tax Exemptions

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Subdivision and Property Tax Liens

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Challenging Discovery Bills

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Administering Development Regulations and Accounting for Permitting Fees

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The July 1 Rule for Property Tax Exemptions

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More Occupancy Tax Q & A

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New School Construction Lease Authority

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Changes to County / School Dispute Resolution Process

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2018 System Development Fee Law Changes

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North Carolina Municipalities Authorized to Fund Schools

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Discovering Erroneous Exemptions

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CRFs for SDFs (aka Capital Reserve Funds for System Development Fees)

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Combining Multiple Property Tax Exclusions

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The State of the Dark Store Theory

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Tips for Tax Foreclosure Sales

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Preauditing Electronic Transactions Just Got (A Little) Easier

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Does Partial Construction Count as “Use” for Property Tax Exemptions?

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Beyond the Property Tax

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Let it Snow!?!? Interest and Inclement Weather

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Statutory Internal Controls

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The 2018 Property Tax Calendar Q&A

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“Fore!” Golf Carts and Local Taxes

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It’s Campaign Season: What Are the Rules About What City and County Officials May Say and Do?

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Hiking for Profit? A Property Tax Exemption Dispute

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Waiving Interest on Property Taxes

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BPP Can Be a Real PITA

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Chapter 12 Bankruptcy and Tax Collection

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Mind the Gap (Billing)!

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System Development Fees are the New Impact Fees

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Difficult Exemption Questions

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Can A Gentle Nudge Increase Tax Collections?

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Excusing Board Members from Voting on the Budget

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Fighting Blight with Property Tax Bills

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Big Changes for Immaterial Irregularity Billing?

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Five Common Property Tax Collection Questions & Answers

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What Does It Mean to be Charitable?

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Local Beer and Wine Privilege License Taxes

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Property Taxes on Internet Sweepstakes

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Refunding Other Taxes and Fees

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Donations to Local Governments

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Pushing Back on Non-Profit Property Tax Exemptions

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Taxes on Transferred Personal Property

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A Foreclosure Fiasco

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Statement of Taxes Due

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Municipalities (and Counties) Not Authorized to Charge Certain Impact (aka Capacity, System Development) Fees

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Discounts 101

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Government Property and Property Taxes

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Confidentiality of Taxpayer Income Information

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Local Government Support for Privately Constructed Affordable Housing

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2016 Changes to Municipal Service District (MSD) Authority

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Tricky Refund and Release Questions

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Providing Utility Services Outside Territorial Boundaries: Recent Developments

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Residential Exclusions for Co-Owners

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Court Of Appeals Continues to Expand Inventory Exclusion

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Property Tax Payment Plans

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How to Calculate Discovery Bills

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State and Local Government Financial Data Transparency Law

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What To Do When Property That Should Be Taxed Isn’t

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Water and Sewer District’s Impact Fee Powers

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Attachment and Garnishment 101

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Obtaining Employee Addresses from State Employers

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Federal Agency Utility Customers and the Prompt Payment Act

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Discoveries, Deferred Taxes, and the New Year

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May a Tourism Development Authority (TDA) Borrow Money?

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Verifying A Utility Applicant’s Identification

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In Defense of In Rem

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How to Deal with Heir Property

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Expanded Motor Vehicle License Tax Authority for Municipalities

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Writing Off Old Property Taxes

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2015 Powell Bill Changes

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Local Sales and Use Tax Changes and New State Revenue Sharing Requirement

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Local Government Economic Development Powers “Clarified”

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New Rules for Small Overpayments of Property Taxes

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2015 Changes to Municipal Service District (MSD) Authority

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Legislative Transfer of Asheville Water System Is Constitutional

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IT’S BACK . . . New E-Verify Contracting Requirements

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Legislature Limits Government Water Utilities’ Authority to Mandate Connections

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“Good Cause” and Late Property Tax Exemption Applications

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New Law Modernizes Preaudit and Disbursement Processes–Part II

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Richmond County Board of Education v. Cowell: Clear Proceeds of Improper Equipment Offense Surcharge Belongs to Public Schools

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Cash Grants for Real Estate Developers without Competition for Jobs—A Constitutional Quandary

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New Exclusions for Residential and Commercial Real Property Improvements

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Local Government Impact Fee Authority for Public Enterprises Revisited

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Two New Property Tax Laws: Part 1

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The Nuts and Bolts of Property Tax Bills

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When a Local Government Purchases Property at a Tax Foreclosure (Part II)

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Local Government Utilities and the Equal Credit Opportunity Act—Part I: Notice Requirements

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When a Local Government Purchases Property at a Tax Foreclosure (Part I)

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Chasing Nickels and Dimes: Small Overpayments, Small Underpayments, and Tiny Tax Bills

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Special Property Tax Rules for Low-Income Housing

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New Law Modernizes the Preaudit and Disbursement Processes — Part I

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Two New Property Tax Appeal Decisions: Jets and Churches

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Transferring Money from an Enterprise Fund: Authority, Limitations, and Consequences

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The Tax Foreclosure Decision

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Notices and Public Participation in the Budgeting Process

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Public School Funding Dispute Resolution Process Revisited

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Property Tax Foreclosures: Attorneys’ Fees and Interest

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Allocating Tax Payments

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Donating Property: Beware of Constitutional Constraints

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Errors in Deed Certifications

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Boards of Equalization and Review, Part II

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Conveyance of Local Government Property to Nonprofit EDC for Industrial Park

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Determining Local Board of Elections Director’s Salary

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County Tax Websites and Public Records Law

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(Yet Another) Internet Sweepstakes Update

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Special Purpose Local Governments and Public Authorities

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Tribal Casinos and Property Taxes

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The Nuts and Bolts of Property Tax Liens

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January 6, Record Ownership, and Delinquent Property Taxes

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Sale of Historic Structures by NC Local Governments for Redevelopment

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Property Taxes and New Year’s Day

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Levying Special Assessments to Fund Public Infrastructure

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Property Tax Exemptions and Economic Development

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Grading North Carolina’s Property Tax System

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Even More Questions & Answers About the Elimination of Privilege License Taxes

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Expending Funds After the End of the Fiscal Year

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Property Taxes and Non-Profits

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Expanded Solid Waste Fee Authority for Counties? Probably Not

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“Tag and Tax Together” One Year Later

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Board of Equalization & Review Procedures

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Do North Carolina Local Governments Have Authority to Assess Impact Fees for Water and Sewer Public Enterprises?

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Court of Appeals Opines on Ptax Appeals

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Interim Budget

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Allocating Operating Monies Among Local School Unit Funds: Local Current Expense Fund vs. Fund 8

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The Axe Finally Falls on Local Privilege License Taxes

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Disbursing Public Funds

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Did the General Assembly Repeal City Privilege License Tax Authority Last Year?

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New Property Tax Deferral Aimed at Economic Development Properties

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Occupancy Taxes, Continued

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Court of Appeals Attempts to Clarify “Immaterial Irregularity” Provision

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Preauditing Employee Salaries and Wages

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Budgeting Under “Tag & Tax Together”

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Subdivision Performance Guarantees

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Security for a Local Government Loan

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Internet Sweepstakes, One Year Later

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May Counties Charge Cities for Distributing RMV Taxes?

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Occupancy Tax 101

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Special Assessments for Economic Development Projects

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Tax Foreclosure and Redevelopment

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The Perils of Preauditing P-Cards (and Other Electronic Payment Methods)

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Assessors’ Right of Entry on Private Property

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Recent Amendments to Special Assessment Authority

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County Tax Collection Obligations for Motor Vehicles Under the “Tag & Tax Together” Program

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Grandfather Mountain: Educational or Recreational?

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Bankruptcy, Registration Blocks, and The New Property Tax System for RMVs

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County Funding of Public Schools: Dispute Resolution Process

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Local Government Budgeting Options when Revenue Streams are Uncertain

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Feds Reverse Course and Extend New Garnishment Procedures to Local Tax Collections

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Court of Appeals Reaffirms New Interpretation of Pre-audit Requirement

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N.C. Housing Market Improves But Local Tax Bases Continue to Suffer

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The Final Four of Tax Questions

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What is a Synthetic Project Development Financing (aka Synthetic TIF)?

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NC Appellate Court Defines “Ownership” For Property Tax Exemptions

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NC Supreme Court Strikes Down Lumberton’s Tax on Video Sweepstakes

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Denying Government Services Due to Delinquent Property Taxes

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When Does An Appraisal Error Justify a Refund?

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Local Governments Now Allowed to Charge Fees for Accepting Credit and Charge Card Payments

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Palm Trees and Property Tax Appraisals

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Financing Capital Projects–Part II: Special Levies

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What’s Next for Video Sweepstakes?

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Daily Deposit Requirement

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Did the NC Supreme Court put cash economic development incentives in jeopardy?

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A New Interpretation of the Preaudit Requirement

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Capital Reserve Funds Revisited

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School Impact Fees and Development Regulations: Another Round

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Financing Capital Projects—Part I: “Saving” through Fund Balance and Capital Reserve Funds

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Local government assistance for a real estate development project—without making a grant

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Tax Foreclosures and Competing Liens

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Accountability Requirements for Certain Entities that Receive Appropriations from Local Governments

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Early Enforced Collections

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Legislature May Not Deny Eligible At-Risk Kids Access to State Pre-Kindergarten Program

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Local Government Commission (LGC) Approval of Contracts, Leases, and Other (Non-Debt) Financing Agreements

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Internal Controls: Who Is Authorized to Open a Bank Account and to Deposit and Disburse Public Funds?

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What Didn’t Happen

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Prohibition on Certain Contingent Fee Audit Contracts

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Sales Assessment Ratios Continue to Climb

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FAQs on Adopting the Budget Ordinance

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Collecting Property Taxes from Corporations

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Time for PUV Reform in NC?

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Local Government Authority to Loan Money

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Tax Day at the N.C. Court of Appeals (Part 2)

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Tax Day at the N.C. Court of Appeals (Part 1)

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Property Taxes and Registers of Deeds

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Budgets and the Tax Collection Percentage

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City Wins Round Two in Internet Sweepstakes Tax Case – But the Fight Continues

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Debt Financing Primer: Enhanced Security for Project Development Financings

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Advertising Tax Liens: The Sequel

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Water and Sewer Availability Fees

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Advertising Tax Liens

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Local Sales and Use Tax Distributions: Where Does the Money Go?

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Look, up in the sky! It’s a bird, it’s a plane, it’s . . .

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Local Funding of Courts

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Finance Officer Fidelity Bonds: When Are Multiple Bonds Required?

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Happy Delinquent Tax Day!

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Locally-Collected Fines & Penalties: Calculating and Distributing Clear Proceeds

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Interest on Delinquent Taxes

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Locally-Collected Penalties & Fines: What Monies Belong to the Public Schools?

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Making Changes to Prior Years’ Tax Values

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What is the Statute of Limitations for Special Assessments?

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The Two Key Questions for Property Tax Exemptions

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Are Cell Phone Bills Public Records?

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Weak Housing Market Hits Property Taxes

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Local Taxation of Private Property on Federal Land

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Public Records Law and the Tax Office

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State Funding for Municipal Road Projects: Powell Bill Funds

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County Funding for Charter Schools: Sugar Creek Charter School, Inc. v. State of North Carolina

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Water and Sewer Extensions “At No Cost” – Analyzing the New Annexation Law

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Tax Foreclosure Tips

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County Commissioners’ Control Over Local Board of Elections’ Employees

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Annexation Reform: A Summary of the New Law

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Property Tax Implications of the New Annexation Law

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New Municipal Broadband Limitations

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The Revenue-Neutral Tax Rate

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Amending a Newly Adopted Budget Ordinance Before July 1

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The N.C. Constitution’s Uniformity Clause

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Debt Financing Primer for Local Governments: Installment Finance Agreements

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Tax Collection in Special Tax Districts

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Municipal and County Service Districts

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Fire Tax Districts vs. Fire Insurance Districts

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Revisiting the New Regulations for Bank Attachments

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Property Tax Collection Remedies Beyond the Machinery Act

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Disconnecting Utility Services for Non-Utility Fee (and Tax) Delinquencies

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Local Tax Legislation Round-Up

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Required Municipal Services

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Funding Capital Projects in a BID (Business Improvement District)

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New Federal Rules for Bank Account Attachments

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Funding Options for Municipal Fire Services

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When is a Deadline Not Really a Deadline? When the PTC Gets Involved.

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Bankruptcy and Tax Collection

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County Fire Tax Districts

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Using Social Security Numbers for Local Tax Administration

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Does the Red Flags Rule (Still) Apply to Local Government Utilities?

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Government Property, Private Leases, and Property Taxes

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Altering Local Elected Officials’ Compensation During the Fiscal Year

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Two-thirds Bonds

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Open Meetings and Confidential Taxpayer Information

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Discontinuing Utility Services when Customer Files for Bankruptcy

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More Tax Foreclosure Myths

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If We Can’t Collect a Fee, Can We Just Say No? Use of Impact Fees and Adequate Public Facility Regulatory Requirements

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Funding Solid Waste Services

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Mobile Homes and Property Taxes

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Utility Bill Postcards

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How Much is Too Much for That Application Fee?

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A powerful (and often overlooked) collection remedy

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Modifications to Local Energy Financing Authority

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Appellate Court Upholds In Rem Foreclosures (Again)

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(Electronic) Notice of Subdivision Construction Development Fees Revisited

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Are N.C. property tax assessments underwater?

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Changes to Statewide 911 System that Impact Local Governments

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Suped-Up Set-Off Debt Collection

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Redistribution of Lottery Fund Proceeds Results in Loss of Revenue to Counties for Public School Construction Projects

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Legality of Non-Voted Debt to Finance Capital Projects

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How Would an Internet Sweepstakes Ban Affect City Privilege License Taxes?

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Local Government Appropriations/Grants to Private Entities

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To Err is Human, But Probably Not Binding.

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New(er) County Revenue Sources – Local Land Transfer Tax and Local Sales and Use Tax

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Federal Red Flags Rule Enforcement Delayed Again

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Waiving Fees and Costs

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Getting Your Message Across: What Can Public Officials Say In Support of Pending Policies or Proposals?

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Internet Sweepstakes Tax Challenged in Federal Court

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County Responsibility for Public School Funding

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Tax bills? We don’t need no stinkin’ tax bills.

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A Guide to Business Improvement Districts in North Carolina

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Tapping Private Resources for Construction of Public Facilities – Some Legal Limitations Local Government Officials Should Know About

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Internet Sweepstakes Tax Update

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Repairing unfit houses—and then recouping the costs

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5 Myths About Tax Foreclosures

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Property Tax Refunds

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Who’s Responsible for the Utility Bill?: Collection Remedies for Non-Payment by Tenant

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Jet Planes and Carnival Games: Who Gets to Tax Them?

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Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes

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Durham County v. IBM Credit Corp: The Saga Continues

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A Look at North Carolina’s Constitutional Public Purpose Requirement

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City Services to Split Lots

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Taxation of Affordable Housing in Community Land Trusts

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New Property Tax Rules for Military Spouses

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Competing, Making a Profit

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Authorized Local Government Financing Programs for Energy Efficiency Improvements and Distributed Generation Renewable Energy Sources on Private Property

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Disclosing Utility Customer Billing Information

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Can Cities Keep Ordinance Penalties After Shavitz?

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Priority of Local Government Liens

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Transfers between an Enterprise Fund and the General Fund

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Assessing Surcharges on Credit Card Payments

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Local Governments, Public Authorities, and the Red Flags Rule: Does it Apply?

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Health Insurance for Retired Commissioners – A Constitutional Issue

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New Electronic Notice of Imposition or Increase in Fees Applicable to Construction of Development: Part II

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New Electronic Notice of Imposition or Increase in Fees Applicable to Construction of Development: Part I

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A New Tax Benefit for New Homes

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New Special Assessment Authority for Local Governments

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NC Supreme Court Weighs in on Local Funding Scheme for Public Schools

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Taxes, Telephones and Traffic Cones: Do Tax Foreclosures Extinguish Easements?

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Impending Local Sales and Use Tax Changes: The Final Phase of Medicaid Funding Reform Legislation

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Local Tax Collectors Sing the Bankruptcy Blues

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Utility Rate Discounts – Can a local government cut its utility customers a break?