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Swain County approves $1,000 refund after tax-office clerical error
Summary
The Board approved a $1,000 refund to taxpayer Martin DeBorde after the tax office discovered he had been charged a restaurant solid-waste fee since 2013; state rules limit refunds to five years, and the office also released the 2025 $550 waste fee.
Miss April of the Swain County Tax Office reported the office discovered a clerical error that had charged Martin DeBorde a restaurant solid-waste fee on his tax bill beginning in 2013, although he does not operate a restaurant. Miss April said the machinery act (state law governing refunds) limits county refunds to five years; she requested board approval for a $1,000 refund covering the allowable period and said the tax office had released (waived) Mr. DeBorde's 2025 solid-waste fee of $550 because his water service had been cut off and he is reducing operations.
Commissioners asked whether the county could refund amounts beyond five years; Miss April said she consulted Christopher McLaughlin at the School of Government, who confirmed the five-year refund limit under North Carolina law. Commissioners moved and seconded a motion to approve the $1,000 refund. The chair called for a raised-hand vote and the motion passed.
Provenance: Introduction at SEG 477 and concluded at SEG 575.
