NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

 

 

CHAPTER 676

HOUSE BILL 923

 

 

AN ACT TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS OF CUMBERLAND COUNTY AND THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE TO REFUND ANY TIME WITHIN TEN YEARS TAXES ILLEGALLY OR ERRONEOUSLY COLLECTED.

 

The General Assembly of North Carolina do enact:

 

Section 1. Notwithstanding the provisions of G. S. 105-405.1, the Board of County Commissioners of Cumberland County or the City Council of the City of Fayetteville is hereby authorized to refund any funds received by said county or municipality, which were required to be paid through clerical error or by a tax illegally levied and assessed, upon the taxpayer making demand in writing to the proper board for such remission and refund within ten years from the date the same was due to be paid.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall become effective upon its ratification.

In the General Assembly read three times and ratified, this the 29th day of May, 1959.