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3 <br />§ lt}5-228.37. Refund of overpayment of taa. <br />(a) Refund bequest. - A taxpayer who pays more tax than is due under this Article may <br />request arefund- of the overpayment by filing. a written request for a refund with the board of <br />county commissioners of the county where the tax ryas paid. The request -must be filed within <br />six months after the date the tax -was paid and.must explain. why the taxpayer believes a refund is <br />dne. <br />(b} Hearing by County. -Aboard of county commissioners must review a request for <br />refund and must follow tape time rimitations set in Cz.S. 105-266.1 for holding a hearing and <br />making a decision. If the board decides that a refund is -due, it must refund the county's portion <br />of the overpayment, together with any applicable interest, to the taxpayer. If the board finds that <br />no .refund is due, the written- decision of the board must inform the taxpayer that the taxpayer <br />may ask the Secretary to review the decision. The board. must. send the Secretary a copy of a <br />decision on a request for refund. <br />(c} Review by secretary. - A taxpayer whose request for a refund is denied by a board of <br />county commissioners~may obtain.-a review of the board's decision by the Secretary. The request <br />must be made in writing and must be flied within 30 days after the taxpayer receives the board's <br />decision denying-the refund. The Secretary must send the board of county_commissoners a copy <br />of the Secretary`s decision made on the requesf, If the Secretary determines that a refund is due, <br />the board of county commissioners must refund the county's portion- of the overpayment, <br />together with any applicable interest, to the taxpayer. A decision of the Secretary is binduig on a <br />board of county commissioners. <br />(d) Judicial Review. - A taxpayer who disagrees with a decision of the Secretary may <br />bring an action against the county and the Stale to recover the disputed overpayment. The action <br />may be brought in the Superior Court of Wake County or in tt3e superior court of the county <br />where the tax was paid. <br />(e} Recording Correct. Deed. - Before_a tax is refiinded, the taxpayer must record a new <br />instrument reflecting the corn-ect amount of tax due_ if no tax is due because an instrument was. <br />recorded.in the. wrong county, then the taxpayer must record a document stating that no tax was. <br />owed because the instrument-being corrected was recorded in the wrflng county. The taxpayer <br />must .include in the. document the names of. the grantors and grantees and the deed book and <br />page number of the instrument being corrected. <br />V4'hen a taxpayer records a ~orrectea instrument, the taxpayer must inform the register of <br />eeds that the instrument being recorded is a correcting instrument. The taxpayer must give the <br />register of deeds a copy of the decision granting the refund that shows the correct amount. of tax <br />due The correcting instrument must intrude the deed book and page number of the instrument <br />being corrected. The register of deeds. must notify the connty,~finance officer and the Secretary <br />when the correcting instrument has been recorded <br />(f) Interest. - An overpayment of tax bears interest at the rate established in G.S. <br />912 1120 1 1 <br />