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Blog post
Federal Agency Utility Customers and the Prompt Payment Act

A federal agency contracts with a North Carolina town to provide water services to the agency’s facility in the town. The agency is routinely late in making its utility payments. The town finally decides to take action after the sixth late … Read more

The post Federal Agency Utility Customers and the Prompt Payment Act appeared first on Coates’ Canons NC Local Government Law.

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Discoveries, Deferred Taxes, and the New Year

One of the most basic yet most misunderstood facets of North Carolina property taxes is the year for which those taxes are levied.  Contrary to popular belief, property taxes are not levied for the calendar year.  All local governments are … Read more

The post Discoveries, Deferred Taxes, and the New Year appeared first on Coates’ Canons NC Local Government Law.

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May a Tourism Development Authority (TDA) Borrow Money?

A Tourism Development Authority (TDA) is a local government entity that is typically created by a county or municipality to administer and expend local occupancy tax proceeds. Generally a TDA is a separate legal entity from the county or municipality … Read more

The post May a Tourism Development Authority (TDA) Borrow Money? appeared first on Coates’ Canons NC Local Government Law.

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Blog post
Verifying A Utility Applicant’s Identification

It is common practice for North Carolina local government utilities to require an applicant for utility service to furnish government-issued photo identification. Officials cite the need to protect the integrity of utility operations as justification for the requirement, arguing that … Read more

The post Verifying A Utility Applicant’s Identification appeared first on Coates’ Canons NC...

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Blog post
In Defense of In Rem

The in rem property tax foreclosure process under G.S. 105-375 has recently come under criticism from some title insurance companies and attorneys. They raise two related arguments against using in rem.  First, they argue that courts are quick to overturn … Read more

The post In Defense of In Rem appeared first on Coates’ Canons NC Local Government Law.

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Blog post
How to Deal with Heir Property

Few things cause more headaches for property tax offices than heir property.  When a taxpayer dies owning real property, listing, exemption eligibility, billing, and enforced collection questions suddenly become very difficult to resolve. The traditional approach to resolving these questions … Read more

The post How to Deal with Heir Property appeared first on Coates’ Canons NC Local...

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Blog post
Expanded Motor Vehicle License Tax Authority for Municipalities

A municipality currently is authorized under general law to levy up to a $5.00 licensing tax on any motor vehicle resident in the municipality (motor vehicle license tax). See G.S. 20-97(b). A municipality’s governing board may levy the tax in … Read more

The post Expanded Motor Vehicle License Tax Authority for Municipalities appeared first on Coates’ Canons NC Local Government Law....

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Blog post
Writing Off Old Property Taxes

Quick poll question:  does your local government annually write off all property taxes that are more than 10 years old? (I bet everyone reading this post just nodded yes.)  Okay, second poll question: where in the Machinery Act are local … Read more

The post Writing Off Old Property Taxes appeared first on Coates’ Canons NC Local Government Law.

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Blog post
2015 Powell Bill Changes

In addition to local funding sources, municipalities receive some financial assistance from the State to help pay for the construction, maintenance and repair of municipal streets. The legislation that first established this distribution is known as the Powell Bill (after … Read more

The post 2015 Powell Bill Changes appeared first on Coates’ Canons NC Local Government Law.

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

There was a lot of buzz around sales tax reform during the past legislative session. Several different proposals were introduced, ranging from changing the allocation methods of existing local sales taxes to converting local sales taxes to state taxes. Many … Read more

The post Local Sales and Use Tax Changes and New State Revenue Sharing Requirement appeared first on Coates’ Canons NC...

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Local Government Economic Development Powers “Clarified”

On October 20, 2015, the Governor signed Session Law (S.L.) 2015-277, placing into effect several “clarifications” to the primary economic development statute used by local governments, G.S. Chapter 158, Article 1, “The Local Development Act of 1925.” The modifications fall … Read more

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Blog post
New Rules for Small Overpayments of Property Taxes

After posts on the new builders’ inventory exclusion (here and here) and on new rules for the waiver of interest on old motor vehicle taxes, one final new property tax law deserves its own blog post.  S.L. 2015-266 creates new … Read more

The post New Rules for Small Overpayments of Property Taxes appeared first on Coates’ Canons NC Local Government Law.

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