Frequently Asked Questions
Partial
Payments
Q: Taxpayer Smith owes delinquent taxes for
2003 totaling $1200 on his real property. The 2004
taxes on taxpayer Smith’s property total $1275.
On January 3, 2005, Taxpayer Smith presents a check
to the tax collector for $600, and requests that it
be applied to the 2004 taxes on his real property.
Must the tax collector accept this partial payment?
Must she apply the payment to the 2004 taxes?
A: Yes and yes. GS 105-368 states that unless otherwise
directed by the governing body, the tax collector
shall accept partial payments on taxes and issue
partial payment receipts therefor. Moreover, if
the taxpayer requests that the tax payment be applied
to a particular year, the tax collector must honor
that request. If the taxpayer does not so request,
the tax collector may apply the payment to the earliest
year for which taxes are owed.
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