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ADAMS-MILLIS CORPORATION v. TOWN OF KERNERSVILLE

No. 34.

187 S.E.2d 704 (1972)

281 N.C. 147

ADAMS-MILLIS CORPORATION et al. v. TOWN OF KERNERSVILLE, North Carolina.

Supreme Court of North Carolina.

April 12, 1972.

Attorney(s) appearing for the Case

Womble, Carlyle, Sandridge & Rice by Roddey M. Ligon, Jr., Winston-Salem, for plaintiff appellants.

R. Kason Keiger, Winston-Salem, for defendant appellee.

SHARP, Justice:

Newly annexed territory is "subject to municipal taxes levied for the fiscal year following the effective date of annexation." G.S. § 160-453.5(f). Therefore, plaintiffs' right to recover taxes paid under protest for the fiscal year beginning 1 July 1969 depends upon whether the annexation ordinance became effective before or after that date. The answer to this question is found in G.S. § 160-453.6(i), which provides:

"If part or...

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