RALEIGH — Municipalities impose property taxes in exchange for providing extra additional services to residents. Under state law, towns and cities may expand — involuntarily annex additional land — as long as they provide additional services to their newly annexed residents. Is annexation, with the associated higher property taxes still allowed under state law if a municipality provides few, if any, services to its new residents? The answer, according to the N.C. Court of Appeals, is “yes.”
RALEIGH — What’s in a word? Apparently a lot if the N.C. State Board of Certified Public Accountant Examiners is involved and the word — or more properly said, abbreviation — is “RSM.” On July 19, the N.C. Court of Appeals upheld an agency ruling barring a CPA firm’s proposed name change to include the abbreviation in its name.
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