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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

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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.
Local Finance Bulletin (NoCar KFN 7888 .L62), Vol. Issue 32, Nov 2004, p1-6, f