Record #:

3636

Author(s):

Beattie, Lauralyn

Abstract:

By state law some properties are exempt from property taxes, creating a budget problem for local governments that provide these properties services. One approach to solving the dilemma is charging a user fee to all who receive a service.

Source:

Local Government Law Bulletin (NoCar KFN 7830 A15 L6), Vol. Issue 82, Feb 1998, p1-6, f

Subject(s):

Local taxation; User charges; Taxation--Exemption from

Record #:

28700

Author(s):

Millonzi, Kara A.

Abstract:

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.

Source:

Local Finance Bulletin (NoCar KFN 7888 .L62), Vol. Issue 33, Oct 2006, p1-10, f

Subject(s):

Local government--Finance; User charges

Record #:

28703

Author(s):

Millonzi, Kara A.

Abstract:

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.

Source:

Local Finance Bulletin (NoCar KFN 7888 .L62), Vol. Issue 34, Oct 2006, p1-10, f

Subject(s):

Local government--Finance; User charges