§ 105-344. Failure to pay tax; remedies; penalty. - North Carolina Statutes

§105‑344.  Failure to pay tax; remedies; penalty.

If any public service companyfails or refuses to pay any taxes imposed on its property by any taxing unit ofthis State, the taxing unit may bring an action in the appropriate division ofthe General Court of Justice of the county in which the taxing unit is locatedfor the recovery of the tax. Not less than 15 days before such an action isinstituted, the taxing unit shall notify the taxpayer by registered orcertified mail of its intention to bring the action. The judgment rendered insuch an action shall include the tax imposed and unpaid and, as an additionaltax, a penalty of fifty percent (50%) of the amount of the tax with interest onthe sum of these taxes at the rate of nine percent (9%) per annum from the datethe tax was due to be paid, plus reasonable attorneys' fees for the prosecutionof the action to be fixed by the court. (The awarding of attorneys' fees by thecourt shall not prevent the taxing unit from paying its attorney an additionalfee pursuant to contract, nor shall it prevent the taxing unit from requiringthat the attorneys' fees awarded by the court be paid into the general fund ofthe taxing unit in accordance with any arrangement between the taxing unit andits attorneys.) The judgment rendered by the court may include a mandamusordering the payment of the judgment, penalty, interest, and costs includingthe attorneys' fees as part of the costs.

If, during the pendency of anaction brought under this section, additional or subsequent taxes shall accrue,those taxes, together with penalties and interest, may be included in thejudgment if, prior to rendition of the judgment, the tax collector of thetaxing unit files with the court a certificate of the additional taxes,penalties, and interest.

In any action brought underthis section, the appraised valuation  of the taxpayer's property asdetermined, allocated, and certified to  the taxing unit by the Department ofRevenue shall be conclusive and shall not be subject to collateral attack. (1939,c. 310, s. 1611; 1971, c. 806, s. 1; c. 931, s. 1; 1973, c. 476, s. 193.)