PROGRAM

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(Due to an unexpectedly high registration, the site for the CLE has changed as of December 6, 2004.The date and time have not changed.)

The new CLE Location is:
RALEIGH COUNTRY CLUB
December 9, 2004
8:30 - 3:30

Click here for details

8:15-8:55
Registration and continental breakfast
8:55-9:00
Welcome and introductions
Robert F. Orr, Executive Director NCICL
9:00-9:30

I. Emerging Trends with Business-Location Tax Incentives
Prof. Peter Enrich
Northeastern University School of Law

  • Overview of trends in state practices over the past few decades (brief comment regarding non-tax incentives)
  • Economic and practical effects of incentives
    • Impact on business location decisions
    • Impact on state and local fiscal and economic efficiency
    • Political dynamics of incentives
  • Possible constraints on the proliferation of incentives (compacts, unilateral state action, congressional)

9:30-9:40
Q & A


9:40-10:10
II. The Role of the Commerce Clause in Limiting State and Local Taxation
Prof. Peter Enrich
  • History of judicial applications of the “Dormant Commerce Clause” – especially to state and local taxation
  • The Court’s “modern” (post-1977) approach
    • The focus on “practical effects” and the limitations on that focus
    • The “four prongs” of the modern approach
    • Other federal and state salient constitutional limitations
    10:10-10:30
    Panel Response
    Professor Richard Bowser, Campbell University, The Norman Adrian Wiggins School of Law

    Diann L. Smith, General Counsel for the Council On State Taxation
    10:30- 10:40
    Q & A


    10:40- 10:55
    Break


    10:55- 11:25
    III. Application of the Commerce Clause to Location Incentives
    Prof. Peter Enrich
    • A closer look at the Commerce Clause’s anti-discrimination principle
      • Case law examples
      • Doctrinal lessons and principles
    • The Principle Applied-- Cuno v. Daimler Chrysler and Beyond
      • The case of investment tax credits
      • The case of property tax exemptions
      • Other examples from NC
    • What lies ahead?
    11:25-11:45
    Panel response
    Professor Richard Bowser
    Diann L. Smith
    11:45- 12:00
    Q & A


    12:00-1:00 Lunch


    1:00- 1:45 IV. The Use of Eminent Domain for Economic Development
    Bert Gall, Staff Attorney, Institute for Justice, Washington, DC
    • Michigan Supreme Court reverses the Poletown decision
    • Is the tide turning on the use of eminent domain for economic development? The U. S, Supreme Court takes on the question in Kelo v. City of New London, CT

    Professor David M. Lawrence, University of NC School of Government, Institute of Government

    • The N.C. experience in the use of eminent domain for economic development.
    1:45-2:00
    Q&A


    2:00-2:45
    V. Constitutional Regulation of Economic Development in North Carolina
    Panel Discussion
    –Jack Holtzman,Senior Litigation Attorney, NC Justice and Community Development Center
    –William F. Maready, The Maready Law Offices, PLLC
    –Ernest C. Pearson, The Sanford Holshouser LLP and The Sanford Holshouser Business Development Group
    • The "Public Purpose Clause", Article V., Section 2, NC Constitution
    • Maready v. Winston Salem
    2:45-3:00
    Q&A