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<br />§105 -267.1 CH. 105. TAXATION
<br />'faxes Imposed by Municipalities. —
<br />See Lewis v. Goodman, 14 N.C. App.
<br />582, 188 S.E.2d 709, cert. denied, 281
<br />N.C. 622, 190 S.E.2d 466 (1972).
<br />Where the plaintiffs complied with
<br />the provisions of this section in re.
<br />spect to the fees paid for a particular
<br />year, they are entitled to recover back
<br />the excess portion of the fees paid for
<br />that year. Victory Cab Co. v. City of
<br />Charlotte, 234 N.C. 572, 68 S.E.2d 433
<br />(1951).
<br />Commissioners who were directed
<br />by a consent judgment to sell land
<br />and pay the taxes lawfully due
<br />thereon and distribute the remaining
<br />proceeds as provided in the judgment
<br />could not tender only the taxes which
<br />were in fact lawfully due, but were com-
<br />pelled by this section to pay the entire
<br />amount demanded by the county, and
<br />then sue for the recovery of so much of
<br />the tax paid . as was not lawfully due.
<br />Rand v. Wilson County, 243 N.C. 43, 89
<br />S.E.2d 779 (1955).
<br />When "Payment" Occurs under In-
<br />stallment' Agreement. — Where the
<br />plaintiff seeking a refund was charged a
<br />total tax assessment plus interest ac-
<br />crued in a single tax bill, and the De-
<br />partment of Revenue granted the plain-
<br />tiff a grace period for the payment of the
<br />tax by an installment agreement, "pay-
<br />ment" for purposes of the statutory time
<br />period occurred upon payment of the
<br />final installment. Rent -A -Car Co. v.
<br />Lynch, 39 N.C. App. 709, 251 S.E.2d
<br />917, rev'd on other grounds, 298 N.C.
<br />559, 259 S.E.2d 564 (1979).
<br />Applied in Piedmont Mem. Hosp. v.
<br />Guilford County, 221 N.C. 308, 20
<br />S.E.2d 332 (1942); Sabine v. Gill, 29
<br />N.C. 599, 51 S.E.2d 1 (1948); Gill v.
<br />Smith, 233 N.C. 50, 62 S.E ..2d
<br />(1950); Good Will Distrib., Inc ;'v'C
<br />251 N.C. 120; 110 S.E ;2d 880: ]
<br />Great Am. Ins. Co. v. Gold, :254
<br />168, 118 S.E.2d 792 (1961); 'Pied
<br />Canteen Serv., Inc. v. Johnson, 250
<br />155, 123 S.E.2d 582 (1962) ;_•Bc'
<br />Pearce, Inc. v. Johnson, 257 NZ
<br />126 S.E.2d 492 (1962); Sale v. J61i
<br />258 N.C. 749, 129 S.E.2d 465-;(!
<br />Southern Bell Tel. & Tel. Co. v. CIE
<br />266 N.C. 687, 147 S.E.2d 195 (:
<br />Excel, Inc. v. Clayton, 269 N.C.12'
<br />101.2d 171 (1967); Overlook 'Ce:
<br />Rockingham County, 273 N.C. f46'
<br />S.E.2d 293 (1968); Myrtle Desk'il
<br />Clayton, 8 N.C. App. 452,'1744
<br />619 (1970); Adams - Millis Corp."va
<br />of Kernersville, 281 N.C. -147:
<br />S.E.2d 704 (1972); Fieldcrest Mill,
<br />v. Coble, 290 N.C. 586, 227 S.E!2
<br />(1976); Rent -A -Car Co. v. Lyic
<br />N.C. 559, 259 S.E.2d 564 (1979):
<br />Quoted in VEFCO v. C urrie
<br />N.C. 17, 118 S.E.2d 155 (1961):f
<br />Cited in Duke Power Co. v: "Cl!
<br />274 N.C. 505, 164 S.E.2d 289(1961
<br />lonial Pipeline Co. v. Clayton, '21i
<br />215, 166 S.E.2d 671 .(1969); Te
<br />Leasing Corp. v. High, 8 N.C..ApI
<br />174 S.E.2d 11 (1970); Powell, v�C
<br />of Haywood, 15 N.C. App -�'N
<br />S.E.2d 785 (1972); Powell, v. ;To
<br />Canton, 15 N.C. App.
<br />784 (1972); Fisher v. Jones, 15 N I C
<br />737, 190 S.E.2d 663 (1972);15
<br />Hatcheries, Inc. v. Coble, 286 KY
<br />212 S.E.2d 150 (1975); Big Beat-
<br />Inv. v. City of High Point, 33 N :C
<br />563, 235 S.E.2d 911 (1977); Bluiiii
<br />v. Lynch, 315 N.C. 571, 340 S.E_
<br />(1986). cr
<br />§ 105- 267.1. Refund of taxes illegally collecte4
<br />paid into State treasury.
<br />Whenever taxes of any kind are or have been through '11
<br />error, or misinterpretation of the law, or otherwise, collect
<br />paid into the State treasury in excess of the amount legally i
<br />State, upon certificate of the head of the department throug�
<br />said taxes were collected or his successor in the performan6
<br />functions of that department, with the approval of thi-AA'
<br />General, and the Treasurer shall pay the same out of any.fi
<br />the treasury not otherwise appropriated: Provided, demand'i
<br />for the correction of such error or errors within two years. fi
<br />time of such payment, unless a demand is made for a .re:
<br />income tax that was erroneously paid this State and is pay
<br />another state. (Ex. Sess. 1921, c. 96; C.S., s. 7979(a); 1971-,c;
<br />2; 1983, c. 913, s. 12; 1983 (Reg. Sess., 1984), c. 1034, s
<br />524
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