Posts Tagged ‘refunds’

Chasing Nickels and Dimes: Small Overpayments, Small Underpayments, and Tiny Tax Bills

Friday, July 10th, 2015

[UPDATE 10/16/15:  S.L. 2015-266 slightly changed the rules governing overpayments.  See this blog post for more details.] Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 prohibit local governments from waiving a valid tax.  If a tax office decides not to […]

When Does An Appraisal Error Justify a Refund?

Thursday, February 14th, 2013

Which of these appraisal errors justifies a property tax refund? 1.  Taxpayer is taxed for property that did not have a taxable situs in the jurisdiction. 2.  Taxpayer is taxed for a house that burned the prior December. 3.  Taxpayer has vacant land but is taxed for the land plus a house. 4.  Taxpayer has […]