Refunding Other Taxes and Fees

Time for a pop quiz: G.S. 105-381 governs refunds and releases (aka waivers) of which of these local government taxes and fees?

A.  Property taxes.

B.  Occupancy taxes.

C.  Solid waste fees.

D.  Water & sewer fees.

E.  All of the above.

The answer is . . . Read more »

Donations to Local Governments

For many this is the season of giving. In that spirit, this post addresses frequently asked questions about donations to local governments. Read more »

Post-Election Questions? Blog Posts Have Answers

Now that the votes are in, let the questions begin!

When do new county commissioners get sworn in and who can administer the oaths of office? What are the requirements for the organizational meeting? What powers do the “lame duck” commissioners have prior to the changeover? Who is required to take the mandatory ethics training, and what other training is available for new and returning local government board members? Now that I’m elected, can I still contract with the county?

Coates’ Canons Local Government Law Blog has the answers. This post directs you to some of our archived posts that deal with post-election issues.

Read more »

The Tortoise, the Hare, and Demolition in Historic Districts

A few blocks from downtown in the town’s historic district sit two houses built in the early twentieth century: the Hare House and the Tortoise House. The houses retain their historic elements and contribute to the architectural character of the neighborhood. While the houses have seen better days, they are not falling in.  At least not yet.  The houses are on the path toward demolition, just at different speeds. For the Hare House, the owner wants to tear the thing down. Now.  As for the Tortoise House, the years without maintenance are starting to show.  The slow process of demolition by neglect has begun, and without some maintenance soon it will be beyond repair.

What, if anything, can the town do to avoid the demolition of these historic resources?  Can the town slow down the speedy demolition of the Hare House? And can the town speed up maintenance to avoid the slow-motion demolition of the Tortoise House?

This blog explores two options under the authority for local historic preservation: (1) delayed certificates of appropriateness for demolition and (2) ordinances to address demolition by neglect.  Read more »

Pushing Back on Non-Profit Property Tax Exemptions

$19 billion.  That’s the rough market value of exempt property owned by non-profit educational institutions and charitable hospitals throughout North Carolina, according to the most recent figures from the N.C. Department of Revenue.

Under G.S. 105-278.4 and G.S. 105-278.8, property owned by private schools, colleges and universities or by charitable hospitals is exempt from property taxes so long as that property is used for an exempt purpose.

Using average tax rates, the educational and charitable hospital exemptions cost counties somewhere around $125 million in property tax revenue annually.  Toss in at least another $100 million or so for city property taxes and we’re looking at a maybe quarter of a billion dollars in local government revenue eliminated each year by those two exemptions. Read more »

The Peaceful and Orderly Transfer of Power: Answers to Questions About Organizational Meetings and Swearing In New Board Members

After each county and city election there is a transition period during which newly-elected officers have not yet been installed and outgoing officers are still in power. This blog post answers questions about what happens during this transitional period, when new officers are sworn in, and what business takes place at the organizational meeting. Read more »

Animal Services Records: Common Threads for Different Programs

Animal services programs have a variety of local government homes – they may be in the local health department, law enforcement agency, city or county administration, or a standalone department. There are also intergovernmental programs, such as a county agreeing to administer some or all of a municipality’s animal services program, and collaborations with the nonprofit community. Because these programs have so many different organizational homes and administrative structures, I suspect that they have adopted a wide range of records management practices. There should, however, be some common threads that tie these records practices back to the law. This post highlights some of the laws and policies that should apply to all of the programs, wherever they are housed. Read more »