Articles in regional publications that pertain to a wide range of North Carolina-related topics.
Statement of Revenue-Neutral Tax Rate and Provision for Mid-Year Property Tax Rate Change
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.