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infoitems.jpg Name:  Local Taxes and Tax Collection, by Shea Riggsbee Denning, November 2007.
Discusses 2007 legislation affecting local taxes and tax collection. Property tax reform—specifically, providing relief to residential homeowners from escalating property taxes—was the impetus behind a dozen bills introduced in 2007. This bulletin summarizes the legislation enacted in response to these proposals as well as other bills ratified in 2007 affecting different aspects of local taxation in North Carolina.

Link to free, online version in PDF format.