Agenda - 4-18-16 Reg. Meeting - Laserfiche WebLink

Home Browse Search

Get a Document - by Citation - N.C. Gen. Stat. § 105-381 Page 1 of 8 01') N.C. Gen. Stat. § 105-381 General Statutes of North Carolina Copyright 2014 by Matthew Bender & Company, Inc. a member of the LexisNexis Group. All rights reserved *** Statutes current through the 2014 Regular Session *** CHAPTER 105. TAXATION SUBCHAPTER 02 . LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY ARTICLE 27. REFUNDS AND REMEDIES Go to the North Carolina Code Archive Directory N.C. Gen. Stat. § 105-381 (2014) § 105-381. Taxpayer's remedies (a) Statement of Defense. -- Any taxpayer asserting a valid defense to the enforcement of the collection of a tax assessed upon his property shall proceed as hereinafter provided. (1) For the purpose of this subsection, a valid defense shall include the following: a. A tax imposed through clerical error; b. An illegal tax; c. A tax levied for an illegal purpose. (2) If a tax has not been paid, the taxpayer may make a demand for the release of the tax claim by submitting to the governing body of the taxing unit a written statement of his defense to payment or enforcement of the tax and a request for release of the tax at any time prior to payment of the tax. (3) If a tax has been paid, the taxpayer, at any time within five years after said tax first became due or within six months from the date of payment of such tax, whichever is the later date, may make a demand for a refund of the tax paid by submitting to the governing body of the taxing unit a written statement of his defense and a request for refund thereof. (b) Action of Governing Body. -- Upon receiving a taxpayer's written statement of defense and request for release or refund, the governing body of the taxing unit shall within 90 days after receipt of such request determine whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or refund that portion of the amount that is determined to be in excess of the correct tax liability or notify the taxpayer in writing that no release or refund will be made. The governing body may, by resolution, delegate its authority to determine requests for a release or refund of tax of less than one hundred dollars ($ 100.00) to the finance officer, manager, or attorney of the taxing unit. A finance officer, manager, or attorney to whom this authority is delegated shall monthly report to the governing body the actions taken by him on requests for release or refund. All actions taken by the governing body or finance officer, manager, or attorney on requests for release or refund shall be recorded in the minutes of the governing body. If a release is granted or refund made, the tax collector shall be credited with the amount released or refunded in his annual settlement, http://www.lexis.com/research/retrieve?_m=d3956d552908622510baf9a37c6a7e61& brow... 1/7/2015