NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

CHAPTER 336

SENATE BILL 299

AN ACT TO AMEND G. S. 105-279 AND G. S. 105-406 TO ALLOW THE BOARD OF COMMISSIONERS OF ONSLOW COUNTY TO REFUND TAXES FOR BACK YEARS ERRONEOUSLY ASSESSED AND COLLECTED DUE TO CLERICAL ERRORS IN VALUATION OF PROPERTY.

The General Assembly of North Carolina do enact:

Section 1. The Board of Commissioners of Onslow County is hereby authorized to refund any ad valorem property tax which the Board determines was erroneously assessed and collected due to clerical errors resulting in the overvaluation of the taxpayer's property regardless of the time when such errors are discovered.

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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 9th day of May, 1967.