GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2009
S D
SENATE DRS45042-MC-72 (2/11)
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Short Title: Delegate Authority Re: Stamp Tax Overpayment. |
(Local) |
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Sponsors: |
Senator Clodfelter. |
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Referred to: |
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A BILL TO BE ENTITLED
AN ACT to authorize an initial review of appeals for refunds of overpayment of excise stamp taxes for purposes of streamlining resolution.
The General Assembly of North Carolina enacts:
SECTION 1. This act applies to Mecklenburg Coun ty only.
SECTION 2. G.S. 105‑228.37(b) reads as rewritten:
"(b) Hearing by County. – A board of county
commissioners may delegate to a county manager the authority to consider
written requests for a refund filed in accordance with subsection (a) of this section
and the authority to either grant or deny such requests. If the county manager decides
that the refund requested is due, the county must refund the county's portion
of the overpayment, together with any applicable interest, to the taxpayer. If
the county manager finds that the refund requested is not due, the board of
county commissioners must conduct a de novo hearing on a request for
refund in accordance with the procedures that apply to a hearing held by a
board of equalization and review on an appeal concerning the listing or
appraisal of property. If the board decides that a refund is due, it the
county must refund the county's portion of the overpayment, together with
any applicable interest, to the taxpayer. If the board finds that no refund is
due, the written decision of the board must inform the taxpayer that the
taxpayer may appeal the decision to the Property Tax Commission."
SECTION 3. This act is effective when it becomes law. The procedures for review of disputed tax matters enacted by this act apply to claims for refund pending on or filed on or after the effective date of this act. This act does not affect matters for which a taxpayer may appeal or has appealed to the Property Tax Commission.