This nonfiction volume analyzes how county boards operate, with a focus on the rules that guide tax settlements, commissions, and the balance between discretion and due process. It weaves statutory detail with case law to explain how governing bodies make decisions and where constitutional standards apply.

Learn how compromise authority for tax claims has evolved and where it may run afoul of due process.
Understand the role of standards, rules, and uniform procedures in local decision making.
See how courtroom rulings shape expectations for municipalities and counties.
Explore how historical context and statutory text interact in governance today.

Ideal for students, practitioners, and policymakers interested in public law, local government, and North Carolina governance.

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