Claim: “The North Carolina Supreme Court and Justice Lake had a case, and they said when he was mayor pro tem he collaborated with his employer, Duke Energy, to have the city of Charlotte condemn part of a family farm in order to enhance Duke’s profit line,” Dalton said during the debate. “And they said he filed a sworn affidavit and didn’t tell the truth. He was looking after that special interest. He wasn’t looking after the people. He certainly wasn’t looking after the farmer.”

McCrory responded by saying, “This is the first I’ve heard of this. It is just amazing, this attack on the private sector. … I had 34 years of business experience with Duke Energy, which I am very proud of. I was employed by them the whole time I was mayor. Never was there a question of ethical indiscretion.”

Dalton later responded, “I think that is a pretty significant indiscretion.”

Claim: “Erv Portman was the only county commissioner to vote against increasing by $4 million classroom funding in the Wake County Public Schools.”

Source: A print ad distributed by the N.C. Republican Party

Context: Erv Portman is a Wake County Commissioner running as a Democrat for a seat in the state Senate representing District 17. His opponent is Tamara Barringer.

A recent ad by the N.C. GOP calls Portman “wrong on education” because of his vote against an increase in classroom funding.

Claim: “I’m going to estimate, 25 percent, give or take.” 

Speaker: Democrat Walter Dalton at gubernatorial debate Wednesday. 

Context: In the first televised debate, the candidates for governor were asked this question: “Can each of you tell me the approximate tax rate you paid last year?” 

The subject is ripe this election season because Republican Pat McCrory won’t release his personal tax returns amid questions about his job as a consultant at a law firm that lobbies state government and the controversy in the presidential race about Mitt Romney’s taxes.

Claim: “The best incentive for new jobs in North Carolina ... is not to have the highest sales tax, the highest corporate tax and the highest income tax in the Southeast, which is what we have right now.”

Speaker: Pat McCrory

Context: McCrory compares North Carolina’s tax rates to its peers as part of his pitch to make the state more competitive and business-friendly. We will look at just the tax rates here.

Claim: “There is only one person up here who has proposed new taxes and that is the lieutenant governor along with Gov. Perdue, when just three, four months ago they were recommending a 15 percent sales tax increase.”

Speaker: Republican candidate Pat McCrory, gubernatorial debate Oct. 3

Context: McCrory hit his Democratic rival early in the debate for supporting a sales-tax hike pitched earlier this year by Gov. Bev Perdue.

Claim: “Three times when I was in the N.C. Senate, and as lieutenant governor, I took a voluntary cut in pay to empathize with state employees because I think if they are suffering you have to lead by example. At the height of the financial collapse in Charlotte, when unemployment was at its highest, the mayor took at 19 percent pay raise.”

Speaker: Democratic candidate Walter Dalton, gubernatorial debate Oct. 3

Context: In making a point about leadership during the debate, Dalton makes two claims: one about his salary and one about McCrory’s record. Both need context.

Claim: "Now, Walter Dalton is pushing Perdue's 15 percent tax increase -- that will kill 8,000 jobs."

Speaker: Republican Governors Association TV advertisement

Context: The RGA debuted a new TV commercial Sept. 28 that attacked Democratic candidate Walter Dalton for supporting a sales tax increase.

The Democratic Governors Association has started its fall ad campaign in support of Walter Dalton for governor of North Carolina. Here’s a look at the facts

“Laundry”
Sponsor: The ad is sponsored by a group called N.C. Citizens for Progress but is financed by the Democratic Governors Association. It is airing in Triangle, the Triad, Asheville, Greenville and Wilmington.

Claim: “Pat McCrory. He just won’t come clean. Refusing to release his tax returns. Or explain why even though he is not a lawyer he is being paid by a powerful law firm that lobbies for big oil, insurance and the financial industry. But what is McCrory’s spin? McCrory: ‘I’m making a living right now.’ So Pat McCrory won’t come clean on his taxes or what special interests he is working for. Why should we trust him to be governor?”

Sponsor: Republican Governors Association ad, "Year after Year"

Claim: “Year after year Walter Dalton has raised taxes on families and businesses.”

Context: Dalton served as a state senator from 1997 until 2009, when he took

Republican gubernatorial candidate Pat McCrory rolled out his first TV advertisement June 1. The 30-second spot featured McCrory casually walking in an empty warehouse, talking to the camera. It was paid for by the Pat McCrory Committee. 

Claim: "Let's forget about politics for a while and think about us. That's what we tried in Charlotte when I was mayor.” 

Context: McCrory’s line suggests he was beyond partisan politics during his tenure in Charlotte. But it depends on who you ask.