Agenda - 02-04-1991 - Laserfiche WebLink

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ACT f oNz -ner of t e ve:iiLe has �;een crlr..inall� pun lcll_u under G.4. 20_50.2(c) with regard to the same failure to list. (i) Collection. -- For purposes of tax collection and foreclosure, the total figure obtained and recorded as provided in subsections (h) c and, (hl). of this section shall be deemed to be a tax for the fiscal year beginning on July 1 of the calendar year in which the property was discovered. The schedule of discounts for prepayment and ir_- terest for. late pad anent applicable to taxes for the fiscal year re- ferred to in the preceding sentence shall apply when the total figure on the single tax receipt is paid. Notwithstanding the time limita- tions contained- in G.S. 105 -3S!, any property owner, who is re- auired to pay taxes on discovered property as herein provided shall Se entitled to a refund of any takes erroneously paid on the same property to other taxing jurisdictions in North Carolina. Claim for refund shall be riled in the county where such tax was erroneously paid as provided by G.S: 105 -381. 0) Tax Receipts Charged to Collector. — Tax receipts prepared as required by subsections (h), (hl), and (i) of this section for the taxes and penalties imposed upon discovered property shall be delivered to the tax collector, and he shall be charged with their collection_. Such receipts shall have the same force and effect as if they had been delivered to the collector at the time of the delivery of the regular tax receipts for the current year, and the taxes charged in the receipts shall be a lien upon the property in accordance with the provisions_ of G.S. 105 -355. (k-) Power to Compromise. — After a tax receipt computed and prepared as required by subsections (g), .(h), and Cal) of this section has been delivered and charged to the tax collector as prescribed in subsection 0), above, the board of county commissioners, upon the petition of the taxpayer, may compromise, settle, or adjust the county's claim for taxes arising therefrom. The board of commis- sioners may, by resolution, delegate the authority granted by this subsection to the board of equalization and review, including any board created by resolution pursuant to G.S. 105- 322(a) and any special board established by local act. (1) Except for the provision in subsection (hl) which imposes an additional penalty for false certification of motor - vehicle listing, the provisions of this section shall apply to all cities, towns, and other municipal co -morations having the power to tax property. Such governmental units shall designate an appropriate municipal officer to exercise the powers and duties assigned by this section to the assessor, and the powers and duties assigned to the board of county commissioners shall be exercised by the governing body of the unit. When the assessor discovers property having a taxable Sims in a municipal corporation, he shall send a copy of the notice _ of discovery required by subsection (d) to the governing body of the munlciDallty together with such other information as may be neces- sary to enable the municipality to proceed. The governing board of a mui:dcipahty may, by resolution, delegate the power to compro- mise, settle, or adjust tax claims granted by this subsection and by subsection (k) of this section to the county board of equalization and review, including any board created by resolution pursuant to G.S. 105- 322(a) and any'-special board established by local act. (1939, c. 310, s. 1109; 1971, c. 806, s. 1; 1973, c..476, s. 193; c. 787; 1-977, C. 864;. •9s : :1; 2;'987, c. 45; s. 1;.d. 743, ss. 1; 2; 1989,: c. 114