RES-2013-085 Resolution denying Property Tax Refund Request of Robert H. Pope

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� k E 25 � Refunds and Releases � y f �f 1 the Machinery Act approach.Regardless of the chosen method,local governments would be � wise to adopt formal refund and release policies for all of their various taxes in order to avoid ; controversy. The same approach holds true for local government costs and fees that may be collected using Machinery Act enforced collection remedies for delinquent property taxes, These include special assessments,public nuisance abatement costs, and solid waste fees.l' Lilce the taxes discussed above, the authorizing statutes for these fees and costs do not specifically incorporate the Machinery Act refund and release provisions.As a result,local governments are free to craft their own refund and release provisions for most of the fees and costs they collect.The only exceptions are special assessments,which are governed by their own amendment procedures.l$ 17.For special assessments for the cost of public worlcs projects such as water and sewer system extensions,see G.S. 153A-195(counties)and G.5. 160A-228 (municipalities).For mowing,trash collec- tion,or other costs incurred abating public nuisances on private property,see G.S, 153A-140(counties) and G.S, 160A-193(municipalities).For solid waste fees included on property tax bills,see G.S, 153A-293 (counties)and G,S, 160A-314.1(b) (municipalities). 18. G.S. 153A-198(counties)and G.S. 160A-231(municipalities)permit special assessments to be modified only in cases of"irregularity, omission,error or lacl<of jurisdiction:' i � � O 2010 School of Government.The University of North Carolina at Chapel Hill This bulletin is published and posted online by the School of Government to address issues of interest to government officials.This publication is for educational and informational use and inay be used for those purposes without perinission. Use of this publication for commercial purposes or tvithout acknowledgment of its source is prohibited. To browse a compiete catalog of School of Government publications,please visit the School's website at wwwsog.unc.edu or contact the Publications Division,School of Government,CB#3330 I<napp-Sanders Building,UNC Chapel Hill, Chapel Hill,NC 27599-3330;e-mail sales@sog.unc.edu;telephone 919,966,4ll9;or fax 919.962.2707.