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3 <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. Atax imposed through clerical error; <br /> b. An illegal tax; <br /> C. Atax 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 <br /> and request for release or refund, the governing body of the taxing unit shall within 90 days <br /> after receipt of such request determine whether the taxpayer has a valid defense to the tax <br /> imposed or any part thereof and shall either release or refund that portion of the amount that <br /> is 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 itsauthority <br /> to determine requestsfor a release or refund of tax of lessthan one hundred dollars <br /> ($100.00)to the finance officer, manager, or attorney of the taxing unit.A finance officer, <br /> manager, or attorney to whom this authority is delegated shall monthly report to the <br /> governing body the actionstaken by him on requestsfor release or refund.All actionstaken <br /> by the governing body or finance officer, manager, or attorney on requestsfor release or <br /> refund shall be recorded in the minutes of the governing body. If a release is Wanted or <br /> refund made, the tax collector shall be credited with the amount released or refunded in his <br /> annual settlement. <br /> (c) Sjit for Fboovery of Property Taxes. - <br /> (1) F;bquest for Fblease before Payment. - If within 90 days after receiving a taxpayer's <br /> request for release of an unpaid tax claim under(a)above,the governing body of the taxing <br />