What are the rights and duties of local elected officials relating to the listing, assessment, levy, and collection of property taxes? After reading this book, members of local governing boards should know what they must do, what they may do, and perhaps most importantly, what they cannot do with property taxes.
This guide, part of the Local Government Board Builders series, will help governing boards answer questions such as:
-How is the property tax rate determined?
-When can real property tax values be changed?
-What types of enforced collection remedies are available for property taxes?
-When can property taxes be waived?
See the Local Government Board Builders Series webpage for other books in the series and related School of Government publications (https://www.sog.unc.edu/resource-series/local-government-board-builders-series-0).