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1 <br /> 2 <br /> 1210 <br /> G,S. 105-228,37 page 1 or I <br /> 3 <br /> 7 <br /> § 105-228.37, Refund of overpayment of tax, <br /> (a) Refund Request, - A taxpayer who pays more tax than is duo under this ,article may � <br /> request a refuted of the overpayment by filing a written request for a refund with t1le board of Cowity <br /> commissioners of the county where the tax was paid. The request Must be filed within six months l <br /> after the date the tax was paid and must explain(N-Nhy the taxpayer believes a refined is dire. <br /> (b) Hearing by County. - A board of county commissioners must conduct a bearing on a <br /> request for refined. Within 60 days after a timely request for a refuted has been filed and at least 10 E <br /> days before the date set for the hearing, (lie,board must notify the taxpayer in writing of the tinee and <br /> place at which the hearing will be condiiewd. The date set for the hearing (dust be within 90 days after <br /> the tinwly request for a hearing -vas filed or at a later date mu(ually agreed upon by the taxpayer and <br /> the board, The board must make a deoision on the requested refund Nvithin 90 days after conducting a <br /> hearheg under this subsection. <br /> (c) Process if Refund Granted. -If the board of commissioners decides that a refund is due, i( F <br /> must refund the 'overpayment, together with any applicable interest, to tete taxpayer and inform the <br /> Department of(lie refund. The Department; may assess the taxpayer for (lee amount of the refitnd in <br /> accordance with G,S, 105-24.1.9 if the Department disagrees-vith the board's decision, <br /> (d) Process if Refund Denied. - If the board of commissioners finds that no refund is due, the <br /> written decislon of the board must inform the taxpayer that the taxpayer may request a departmental z <br /> revievv of the denial of the refund its accordance with the procedures set out in G.S. 105-241.11. <br /> (e) Recording Correct Deed. - Defore a tax is refunded, the taxpayer must record a new <br /> instrument reflecting the correct amount of tax due. If no tax is duc because an instrument was <br /> recorded in (lee wrong county, there the taxpayer must record a document stating that no tax was owed <br /> because (lie instrument being corrected-was recorded in (he wroiig county, The taxpayer mast include � <br /> in the document the names of the grantors and grantees and: the deed book and page number of the <br /> ins(mment being corrected, <br /> When a taxpayer records n corrected instrument, the taxpayer must inform the register of deeds <br /> that the instrument being recorded is a correcting instrument. The taxpayer must give the register of <br /> deeds a copy of the decision granting the refitnd that shows the correct amount of tax due, The <br /> correcting instrument Must include the deed book and page number of the, itlstrUment being corrected. <br /> The register of deeds must notify the county finance of'f'icer and the Secretary! when the correcting r <br /> Wstrument has been recorded, <br /> (f} Interest, - An overpayment of tax bears interest at the rate established in G.S. 105-211,21 <br /> frons the date that interest begins to accrue, Interest begins to accrue on an overpayment 30 days after <br /> the request for a refund is filed by the taxpayer with the board of comity commissioners. (2000.170, € € <br /> s. 2;2007. 191, s.24;2011-330, s. 30(a)) l <br /> t <br /> N <br /> t <br /> t <br /> 1 <br /> t <br /> t <br /> t <br /> E <br /> leftpt/h�rtvw.ticg&.state.ne,us/eteactedlegislatio��/statuteslhtieil/bysectiore/Chapter_105/gs�105... 1/25/2017 <br /> Y <br />