by Bob Jessup | Aug 15, 2025 | Blog
(Because 1Ls don’t have time for another Top Ten list.) 1 – Law school is something you’re doing, not who you are. Tape that reminder to your bathroom mirror if you have to. Some aspects of law school and the legal profession are designed to hammer your soul if...
by Emily Jessup | Aug 13, 2025 | Blog
Control of stormwater is a big problem and getting bigger. And it’s not just storms like Helene and Chantal that pose risks — “average” storms are causing more frequent and severe flooding. The Stormwater Association of North Carolina (SWANC) created a...
by Bob Jessup | Aug 7, 2025 | Blog
Earlier this year, the authority of North Carolina local governments to issue special assessment revenue bonds lapsed. We are sorry to see it go. This type of financing has been very popular in other parts of the country, but it never got a foothold here. There were a...
by AJ Jessup | Aug 5, 2025 | Blog
This post updates a previous post, to now reflect the provisions of the final enacted legislation. “Opportunity Zones,” created in 2016 under the Tax Cuts and Jobs Act, were designed to encourage investment in “distressed areas” by way of deferrals and exclusions on...
by Bob Jessup | Aug 5, 2025 | Blog
We’ve written before, and wondered with something like despair, if we would ever be able to have a productive discussion about diversifying local revenue sources in North Carolina. The situation for local governments is only getting worse....
by Bob Jessup | Jul 30, 2025 | Blog
Federal tax law, and North Carolina state law, allow tax-exempt bonds to be issued to benefit privately owned, for-profit housing developments. The very popular 4% low-income housing tax credit program in fact requires that bonds be issued to finance housing...
