Burns v. City of Winston-Salem

OPINION

This matter comes before this court on appeal from a decision of the United States District Court for the Middle District of North Carolina. In its decision, the district court affirmed an order of the bankruptcy court directing that the Forsyth County-City of Winston-Salem and Cumberland County-City of Fayetteville Tax Collectors (the “Tax Collectors”) return to the bankruptcy trustee property taxes prepaid by the debtor. The court also denied the Tax Collectors’ motion to collect property taxes for the fiscal year July 1, 1987 to June 30, 1988.

Upon de novo review of the law…