This time of year we tend to associate taxes with federal and state government. But it might surprise some to learn that the average North Carolinian surrenders 5 percent of personal income to local government through taxes and fees. John Locke Foundation Local Government Analyst Michael Sanera provides highlights of a new JLF report that documents taxes and fees across the state. Sanera also discusses growth in local government and the reasons behind the trend. Then we turn the search by North Carolina legislators for new sources of money. Some have expressed an interest in expanding the state’s personal income tax base. In a recent legislative hearing, N.C. Central tax law professor Walter Nunnallee addressed that topic. You’ll hear an exchange between Nunnallee and Sen. Josh Stein, D-Wake, along with reaction from Joseph Coletti, John Locke Foundation director of health care and fiscal policy studies. Next, we look at politics. The head of the state Republican Party has been attracting attention in recent weeks for his efforts to raise questions about Democratic Gov. Beverly Perdue’s 2008 campaign contributions. You’ll hear highlights from a recent news conference in which state GOP chairman Tom Fetzer urged state elections officials to hold hearings into the Perdue campaign committee’s actions. That’s followed by a look at our basic rights, which include “life, liberty, and the pursuit of happiness.” You might wonder whether any one of those rights is more important than the others. It’s a topic of interest to Kyle Scott, who teaches political theory and constitutional law at the University of Houston. Scott believes those rights are interconnected in ways that ensure each right must be preserved to protect the others. And finally, we look at the ongoing concern over forces annexation law in North Carolina with Daren Bakst, JLF’s Director of Legal and Regulatory Studies. More than 4 million North Carolinians live in unincorporated areas, and thus are potentially at risk of forced annexation by a nearby city or town. Bakst reflects on a bill passed last year by the North Carolina House which some hailed as a win for property owners but which Bakst says does not live up to the hype.