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Coates’ Canons NC Local Government Law

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Enacted in 1931, the Davis-Bacon Act applies when the federal government or the District of Columbia is a party to construction or repair contracts in excess of $2,000. 40 U.S.C. 3141 et seq. Under the Act, prime contractors and any lower-tier …


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The postmark rule isn’t changing, but the postmark process might be. The Postmark Rule For decades, North Carolina property taxpayers have benefitted from the “postmark rule” currently codified in GS 105-360(d): “For the purposes of computing discounts and interest, tax …


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The final year of the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds (ARP/SLFRF) program is officially underway. For many North Carolina local governments, ARP/SLFRF already feels like a closed chapter. Funds were obligated long ago, projects …


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