If the town is found to have illegally imposed a tax, fee, or monetary contribution for development or a development approval not specifically authorized by law, the town shall return the tax, fee, or monetary contribution plus interest of 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. (G.S. § 160D-106)
(Ord. passed 7-1-2021)