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13 <br /> § 105-380. No taxes to be released, refunded, or compromised. <br /> (a) The governing body of a taxing unit is prohibited from releasing, refunding, or compromising all or any <br /> portion of the taxes levied against any property within its jurisdiction except as expressly provided in this <br /> Subchapter. <br /> (b) Taxes that have been released, refunded, or compromised in violation of this section shall be deemed to <br /> be unpaid and shall be collectible by any means provided by this Subchapter, and the existence and priority of <br /> any tax lien on property shall not be affected by the unauthorized release, refund, or compromise of the tax <br /> liability. <br /> (c) Any tax that has been released, refunded, or compromised in violation of this section may be recovered <br /> from any member or members of the governing body who voted for the release, refund, or compromise by civil <br /> action instituted by any resident of the taxing unit, and when collected, the recovered tax shall be paid to the <br /> treasurer of the taxing unit. The costs of bringing the action, including reasonable attorneys' fees, shall be <br /> allowed the plaintiff in the event the tax is recovered. <br /> (d) The provisions of this section are not intended to restrict or abrogate the powers of a board of <br /> equalization and review or any agency exercising the powers of such a board. <br /> (e) Expired. (1901, c. 558, s. 31; Rev., s. 2854; C.S., s. 7976; 1971, c. 806, s. 1; 1973, c. 564, s. 2; 2013-19, s. <br /> 1.) <br />