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Get a Document - by Citation - N.C. Gen. Stat. § 105-381 <br />N.C. Gen. Stat. § 105-381 <br />General Statutes of North Carolina <br />Copyright 2014 by Matthew Bender & Company, Inc. <br />a member of the LexisNexis Group. <br />All rights reserved <br />*** Statutes current through the 2014 Regular Session *** <br />Page 1 of 8 <br />CHAPTER 105. TAXATION <br />SUBCHAPTER 02 . LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION <br />OF TAXES ON PROPERTY <br />ARTICLE 27. REFUNDS AND REMEDIES <br />Go to the North Carolina Code Archive Directory <br />N.C. Gen. Stat. § 105-381 (2014) <br />§ 105-381. Taxpayer's remedies <br />(a) Statement of Defense. -- Any taxpayer asserting a valid defense to the enforcement of <br />the collection of a tax assessed upon his property shall proceed as hereinafter provided. <br />(1) For the purpose of this subsection, a valid defense shall include the following: <br />a. A tax imposed through clerical error; <br />b. An illegal tax; <br />c. A tax levied for an illegal purpose. <br />(2) If a tax has not been paid, the taxpayer may make a demand for the release of the tax <br />claim by submitting to the governing body of the taxing unit a written statement of his defense <br />to payment or enforcement of the tax and a request for release of the tax at any time prior to <br />payment of the tax. <br />(3) If a tax has been paid, the taxpayer, at any time within five years after said tax first <br />became due or within six months from the date of payment of such tax, whichever is the later <br />date, may make a demand for a refund of the tax paid by submitting to the governing body of <br />the taxing unit a written statement of his defense and a request for refund thereof. <br />(b) Action of Governing Body. -- Upon receiving a taxpayer's written statement of defense and <br />request for release or refund, the governing body of the taxing unit shall within 90 days after <br />receipt of such request determine whether the taxpayer has a valid defense to the tax imposed <br />or any part thereof and shall either release or refund that portion of the amount that is <br />determined to be in excess of the correct tax liability or notify the taxpayer in writing that no <br />release or refund will be made. The governing body may, by resolution, delegate its authority to <br />determine requests for a release or refund of tax of less than one hundred dollars ($ 100.00) to <br />the finance officer, manager, or attorney of the taxing unit. A finance officer, manager, or <br />attorney to whom this authority is delegated shall monthly report to the governing body the <br />actions taken by him on requests for release or refund. All actions taken by the governing body <br />or finance officer, manager, or attorney on requests for release or refund shall be recorded in <br />the minutes of the governing body. If a release is granted or refund made, the tax collector <br />shall be credited with the amount released or refunded in his annual settlement. <br />http://www.lexis.com/research/retrieve?_m=d3956d552908622510baf9a37c6a7e61& brow... 1/7/2015 <br />