Articles in regional publications that pertain to a wide range of North Carolina-related topics.
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for "Local Finance Bulletin"
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Record #:
22288
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The annual School of Government publication, Finance Calendar of Duties, identifies the timeline throughout the fiscal year for the principal accounting, financial reporting, and budgeting duties of city and county officials.
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Record #:
22038
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The annual School of Government publication, \"Finance Calendar of Duties,\" identifies the timeline throughout the fiscal year for the principal accounting, financial reporting, and budgeting duties of city and county officials. This calendar is part of the Local Finance Bulletin series.
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Record #:
22037
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The annual School of Government publication, Finance Calendar of Duties, identifies the timeline throughout the fiscal year for the principal accounting, financial reporting, and budgeting duties of city and county officials. Starting with the 2010-2011 version, the calendar will be published as part of the Local Finance Bulletin series.
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Record #:
22036
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This bulletin analyzes counties' available local revenue options to fund fire protection services, focusing specifically on a county's authority to establish special tax districts for this purpose. It examines the different processes, procedures, and limitations on creating the fire tax districts, levying the fire district taxes, altering the districts and abolishing the districts. It also details the interrelationships between the two types of districts and between fire tax districts and fire insurance districts.
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Record #:
22035
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This bulletin explains the new legal authority for local governments to fund energy improvements on private property through either revolving loan funds or special assessment programs (collectively, energy financing programs). The bulletin first discusses the types of energy projects that may be funded under an energy financing program. It then details the basic contours of the authority (including procedural requirements and program limitations) for establishing the revolving loan funds or special assessment programs. Finally, it highlights the potential legal hurdles (both statutory and constitutional) to establishing the energy financing programs in this state.
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Record #:
22033
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This bulletin gives an overview of the revenue-neutral rate calculation and provides answers to ten frequently asked questions from local officials. The 2003 NC General Assembly added a subsection known as G.S. 159-11 \"which requires each taxing unit to publish a revenue-neutral property tax rate as part of its budget for the year following the reevaluation of its real property.\" While the mandate is clear, there are few details given on how to accomplish it.
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Record #:
22034
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Based on a question-and-answer format, this bulletin defines special assessments generally, compares the new special assessment authority to local governments' existing special assessment authority, details the contours of the new special assessment authority and describes the procedures for imposing the assessments. It also explains how special assessments may be pledged as security for certain types of debt financing.
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Record #:
28706
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This bulletin provides an overview of the various legislative provisions for North Carolina local expenditures on Medicaid and the local sales tax scheme.
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Record #:
28707
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This bulletin incorporates 2008 legislative changes and summarizes the major provisions of the 2007 and 2008 Medicaid funding reform legislation. The bulletin looks at both the individual effect of these provisions and their collective impact on counties, municipalities, and local school administrative units.
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Record #:
28705
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This bulletin explains the purposes of project development or tax increment financing, discusses various policy implications underlying its use, and describes how it became available to North Carolina local governments. It also outlines the statutorily prescribed steps for using project development financing, incorporating the 2007 amendments, and provides an example of how it might work in practice.
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Record #:
28700
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This bulletin is part one of a two-part series examining constraints on the power of local government-owned utilities to classify their customers for the purposes of charging different rents, rates, fees, and charges in North Carolina. Part one explores the ability to discriminate among various types of customers whose properties are located within the territorial boundaries.
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Record #:
28703
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This bulletin is part two of a two-part series examining constraints on the power of local government-owned utilities to classify their customers for the purposes of charging different rents, rates, fees, and charges in North Carolina. The focus is on the classification of utility customers whose properties lie outside those territorial boundaries.
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Record #:
28704
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Local governments in North Carolina Project use project development financing or tax increment financing in their efforts to improve blighted, deteriorated, or economically depressed areas and promote economic and community development. This bulletin explains the purposes of project development and discusses various policy implications underlying its use.
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Record #:
28699
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The North Carolina Association of County Commissioners publishes the effective tax rates for all state counties each year. This bulletin discusses the application of G.S. 159-11(e), which requires each taxing unit to disclose a revenue-neutral tax rate in its annual operating budget after a reappraisal year.
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Record #:
28697
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A report by the North Carolina Local Government Performance Measurement Project reviews the various ways in which jurisdictions are using performance and cost data, and presents examples of practical applications of data use for service or process improvement.
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