PUBLISHED

N.C.G.S. § 160D-106

Refund of illegal fees.

Effective date: 2026-08-09
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

If a local government is found to have illegally imposed a tax, fee, or monetary contribution for development or a development approval not specifically authorized by law, the local government shall return the tax, fee, or monetary contribution plus interest of six percent (6%) per annum to the person who made the payment or as directed by a court if the person making the payment is no longer in existence. (2019-111, s. 2.4; 2020-3, s. 4.33(a); 2020-25, s. 51(a), (b), (d).)