§ 105-380. No taxes to be released, refunded, or compromised. - North Carolina Statutes

§ 105‑380.  No taxes tobe released, refunded, or compromised.

(a)        The governing bodyof a taxing unit is prohibited from releasing, refunding, or compromising allor any portion of the taxes levied against any property within its jurisdictionexcept as expressly provided in this Subchapter.

(b)        Taxes that havebeen released, refunded, or compromised in violation of this section shall bedeemed to be unpaid and shall be collectible by any means provided by thisSubchapter, and the existence and priority of any tax lien on property shallnot be affected by the unauthorized release, refund, or compromise of the taxliability.

(c)        Any tax that hasbeen released, refunded, or compromised in violation of this section may berecovered from any member or members of the governing body who voted for therelease, refund, or compromise by civil action instituted by any resident ofthe taxing unit, and when collected, the recovered tax shall be paid to thetreasurer of the taxing unit. The costs of bringing the action, includingreasonable attorneys' fees, shall be allowed the plaintiff in the event the taxis recovered.

(d)        The provisions ofthis section are not intended to restrict or abrogate the powers of a board ofequalization and review or any agency exercising the powers of such a board. (1901, c. 558, s. 31; Rev.,s. 2854; C.S., s. 7976; 1971, c. 806, s. 1; 1973, c. 564, s. 2.)