|
. -
<br /> '..-. '... - .' • • '.. ' . • . ••-•- :•••• ' . ,•;•••::";'''.‘: '.'•''':''.:-.'''''••••:.'1::':.=', .?•::):.114.':''."1:', `• !...:-'r,,•t-,`-:.w.t.:7•-;:tkft."- -
<br /> • •...-
<br /> i CH
<br /> § 105-379 REFUNDS AND REMEDIES § 105-380 . .;...:: .'..
<br /> Editor's Note. — Sections 105-422 and repealed by Session Laws 1.971, C. 806, s. 3.
<br /> 105-423 1, referred to in subsection (c), were effective July 1,1972.
<br /> :• .-.::"--. -'—
<br /> Airricia 27.
<br /> -...,.
<br /> - - -
<br /> Refunds and Remedies.
<br /> § 105-378. Restriction on use of injunction and claim and delivery.— . • . ...".
<br /> (a)Grounds l for Injunction.—No court may enjoin the collection of any tax,the I . .. ., ...
<br /> sale of any itax lien, or the sale of any property for nonpayment of any tax
<br /> imposed under the authority of this Subchapter except upon a showing that the ,
<br /> tax (or som part thereof) is illegal or levied for an illeg-al or unauthorized
<br /> PurPose-
<br /> (b) No Order in Claim and Delivery. — No court may issue any order in
<br /> claim and delivery proceedings or otherwise for the taking of any personal • • .. .
<br /> property levied on or attached by the tax collector under the authority of this • •
<br /> Subchapter:(1901,c. 558,s.30;Rev.,s. 2855;C.a,s,7979;1971,c.806,s.1.)
<br /> 1 . •..„..,
<br /> Editor's Nets. — The case cited in the Camra'n v.Guilford County,274 N.C.585,164
<br /> • ..-;:c
<br /> following note as decided under former provi- S-E.2d 476(1968).
<br /> dens simile,-to subsection(a)of this section. When Injunction Will Lie. -- Injunction
<br /> A distinction between an erroneous tax will lie when the tax or =moment is itself
<br /> and an illegal or invalid tax is recognized by invalid or illegal. Redevelopment rzen v.
<br /> this settle' a and North Carolina case law, Guilford County,Z74 N.C.585,164 5-R.2/1476
<br /> Redevelopment Comm% v. Guilford County, (1988). :' .. •"; ...-.''.^.
<br /> 274 N.C.585,164 S.E.2d 476(1968), Quoted in Reeves Bros. v. Town of
<br /> An Illegal or invalid tax results when the Rutherfordton, 282 N.C. 559. 194 S-V.,t1 129
<br /> taxing body eeeka to impose a tax without 0.973Y • •-• ..
<br /> .
<br /> authority.as in cases where it is asserted that Cited in Cedar Creek Enterprises, Inc. v.
<br /> the rate is unconstitutienal,or that the subject State Dep't of Motor Vehicles,290 N.C.450,226
<br /> is ev-Pmpt from taxation Redevelopment S.E.2d 336(1976).
<br /> i .-
<br /> 4g= No taxes to be released, refunded, or corupromis ed.—(a) :. ,-;:.•:,.,,z;,4;
<br /> :.. erning body of a taxing unit is prohibited from releasing,refunding,or
<br /> ••-,...:.--:.,,.x.-;,r..i
<br /> compromising all or any portion of the taxes levied against any property within
<br /> its jurisdiction except as expressly provided in this Subchapter. •. '-J.:;,---:';..-:3E41
<br /> (b) Taxeslt.hat have been released,refunded,or compromised in violation of ..'''';:-..-'4'.,:•42•,>:,1
<br /> this section phall be deemed to be unpaid and shall be collectible by any means - -•:....7:-A;',i,2,-..,.;
<br /> • ....."...,--„ ,
<br /> provided shad n not be affected by the unauthorized release,refund,or compro-
<br /> mise of the tax liability.. -..• '-'7.:*.i?.'',..i.....-.:v.
<br /> (c) Any tax that has been released,refunded,or compromised in violation of
<br /> this section may be recovered from any member or members of the governing -...z:-.,-..,-.-.-4-;:••=.1,-•
<br /> body who voted for the release,refund,or compromise by civil action instituted
<br /> , . by any resident of the taxing unit,and when collected,the recovered tax shall
<br /> be paid to the treasurer of the taxing unit. The costs of bringing the action, "• :. --..;-.41
<br /> including reasonable attorneys'fees,shall be allowed the plaintiff in the event ... .. ../.1
<br /> the tax is recovered. , .,.'.',•-.,,,,ZI:j
<br /> (d) The provisions of this section are not intended to restrict or abrogate the ' ' .':.....,...,..3
<br /> powers of al board of equalization and review or any agency exercising the 1 ' ...7.-:, ' -.,,..;.7.:A
<br /> powers of such a board. (1901,c.558, s. 31;Rev.,a. 2854;C.S. s. 7976; 1971,
<br /> c. 806, s. 1;1.973, c. 564, s. 2.)
<br /> 1
<br /> Local Modification.—Town of Stoneville: order improvidently grunted to release one
<br /> _
<br /> 1976,c.336. 1 from the assessment of a legal tax upon prop- . . ...,
<br /> ii
<br /> Duty of Commissioners to Rescind Order erty, Lemly v. Commieeioners of Forsyth. 85 i I • ,..--`-',...; :€,T;
<br /> Releasing TeX.—It is not only competent,but N.C.379(1881)(decided ender former similar I I ..!.' ;:i.:
<br /> the duty of enmity conuniasioners to rescind an provisions). ..- .-,.::-.' :...!!.."3
<br /> II • -- ..
<br /> 137 : ..,::: -•.1..,1=-Y-
<br /> 1
<br />
|