Download or read book Fundamentals of Property Tax Collection Law in North Carolina written by Christopher B. McLaughlin and published by Unc School of Government. This book was released on 2012 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the practical and legal issues involved in the administration and collection of property taxes within the state. Presented in a question-and-answer format, it covers such important matters as deferred taxes, tax liens, levy and sale, discovery and immaterial regularities, attachment and garnishment, refunds and releases, set-off debt collection, foreclosures, and bankruptcy. A discussion of the collection of other taxes and fees also is presented, as is a calendar of dates and tax deadlines. The book reflects all major legislative changes to the Machinery Act and related statutes through June 2011. Several chapters in the book were previously published in the School of Government 's Property Tax Bulletin series. While those bulletins will remain available free of charge on the School of Government's website, their content has been updated and expanded for publication in the book. This book updates and replaces previous editions of Property Tax Collection in North Carolina. The most recent edition published in 1998 and supplemented in 2000 was written by William A. Campbell. Professor Campbell's enduring scholarship served as both a foundation and an inspiration for this new title. A free download of the table of contents is available (https://www.sog.unc.edu/publications/books/fundamentals-property-tax-collection-law-north-carolina!/details).

Download or read book The Property Tax in North Carolina written by Christopher B. McLaughlin and published by Local Government Board Builder. This book was released on 2012 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the rights and duties of local elected officials relating to the listing, assessment, levy, and collection of property taxes? After reading this book, members of local governing boards should know what they must do, what they may do, and perhaps most importantly, what they cannot do with property taxes. This guide, part of the Local Government Board Builders series, will help governing boards answer questions such as: -How is the property tax rate determined? -When can real property tax values be changed? -What types of enforced collection remedies are available for property taxes? -When can property taxes be waived? See the Local Government Board Builders Series webpage for other books in the series and related School of Government publications (https: //www.sog.unc.edu/resource-series/local-government-board-builders-series-0).

Download or read book Property Tax Collection in North Carolina written by William A. Campbell and published by . This book was released on 1988-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains property tax collection law and practice in North Carolina. Discussions include collection remedies against personal property, tax liens on real property, priorities of the lien, use of the lien to collect taxes, and collection problems in bankruptcy.

Download or read book Property Tax Collection in North Carolina 1997 Edition and 2000 Supplement written by William A. Campbell and published by . This book was released on 2000-05-01 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax Laws of North Carolina written by North Carolina and published by . This book was released on 1921 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Property Tax Collection in North Carolina written by William A. Campbell and published by . This book was released on 2000-05-01 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This supplement discusses relevant statutory changes and court decisions made through mid-2000 that affect property tax collection. Major changes include new requirements for tax lien advertisements, provisions for the acceptance of electronic payments, and a judicial decision giving meaning to the phrase ¿clerical error¿ as it is used in the Machinery Act. Changes are arranged by chapter of the book¿s fourth edition, published in 1998.

Download or read book Revenue Law of North Carolina written by North Carolina and published by . This book was released on 1868 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Guide to the Listing Assessment and Taxation of Property in North Carolina written by Shea Riggsbee Denning and published by Unc School of Government. This book was released on 2009 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides a comprehensive guide to the laws and procedures governing the assessment of property for taxation by local governments in North Carolina, including in-depth discussion of the processes and schedules for listing property for taxation, appraising real property, and for appealing property assessments. A detailed appendix sets forth the statutory ownership, use, and application requirements for property to be exempted or excluded from taxation. The author's detailed explanation of the procedural steps involved in the assessment process as well as the applicable legal standards for review of the assessor's determinations will benefit assessors, appraisers and other local government officials involved in administering the property tax, and, ultimately, the citizens for whom they work. A free PDF of the table of contents is available (https://www.sog.unc.edu/publications/books/guide-listing-assessment-and-taxation-property-north-carolina!/details).

Download or read book Property Tax Collection in North Carolina written by William A. Campbell and published by . This book was released on 1993-01-01 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue and Machinery Acts written by North Carolina and published by . This book was released on 1919 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book North Carolina Contract Law written by Scott A. Miskimon and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Communication Technology Update and Fundamentals written by August E. Grant and published by Taylor & Francis. This book was released on 2008-06-24 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 2008. Routledge is an imprint of Taylor & Francis, an informa company.

Download or read book Searching the Law The States written by Francis R Doyle and published by BRILL. This book was released on 2022-11-14 with total page 777 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Records Law for North Carolina Local Governments written by David M. Lawrence and published by Unc School of Government. This book was released on 2010 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reviews and explains the principal public records statutes applicable to records held by North Carolina local governments and examines the public's right of access to those records. It expands the coverage of the first edition and its cumulative supplement and also includes developments in the law since 2004. Although the book focuses on records held by local governments, state government officials also will find it useful.

Download or read book Essentials of School Law written by Harry Raymond Trusler and published by . This book was released on 1927 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Assessment of Real Estate written by Lawson Purdy and published by . This book was released on 1923 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.