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Refunds and Releases <br />the Machinery Act approach. Regardless of the chosen method, local governments would be <br />wise to adopt formal refund and release policies for all of their various taxes in order to avoid <br />controversy. <br />The same approach holds true for local government costs and fees that may be collected <br />using Machinery Act enforced collection remedies for delinquent property taxes. These include <br />special assessments, public nuisance abatement costs, and solid waste fees. 17 Like the taxes <br />discussed above, the authorizing statutes for these fees and costs do not specifically incorporate <br />the Machinery Act refund and release provisions. As a result, local governments are free to craft <br />their own refund and release provisions for most of the fees and costs they collect. The only <br />exceptions are special assessments, which are governed by their own amendment procedures.18 <br />17. For special assessments for the cost of public works projects such as water and sewer system <br />extensions, see G.S. 153A -195 (counties) and G.S. 160A -228 (municipalities). For mowing, trash collec- <br />tion, or other costs incurred abating public nuisances on private property, see G.S. 153A -140 (counties) <br />and G.S. 160A -193 (municipalities). For solid waste fees included on property tax bills, see G.S. 153A -293 <br />(counties) and G.S. 160A- 314.1(b) (municipalities). <br />18. G.S. 153A -198 (counties) and G.S. 160A -231 (municipalities) permit special assessments to be <br />modified only in cases of "irregularity, omission, error or lack of jurisdiction." <br />© 2010 School of Government. The University of North Carolina at Chapel Hill <br />This bulletin is published and posted online by the School of Government to address issues of interest to government <br />officials. This publication is for educational and informational use and may be used for those purposes without permission. <br />Use of this publication for commercial purposes or without acknowledgment of its source is prohibited. <br />To browse a complete catalog of School of Government publications, please visit the School's website at www.sog.unc.edu <br />or contact the Publications Division, School of Government, CB# 3330 Knapp- Sanders Building, UNC Chapel Hill, <br />Chapel Hill, NC 27599 -3330; e -mail sales @sog.unc.edu; telephone 919.966.4119; or fax 919.962.2707. <br />16 <br />