Court of Appeals Attempts to Clarify “Immaterial Irregularity” Provision
Published for Coates' Canons on March 28, 2014.
I often describe GS 105-394 as a “get-out-of-jail-free” card for local tax officials because the provision excuses mistakes in the administration of property taxes. In other words, taxes are not waived just because the tax office messed up. I wrote about … Read more
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Public Officials - Local and State Government Roles
Topics - Local and State Government